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FORM GST ASMT-16

Assessment order under section 64

1[FORM GST ASMT - 16

[See rule 100(3)]

Reference No.:                                                                                                            Date:

To

_______________ (GSTIN/ID)

_______________ Name

_______________ (Address)

Tax Period:                                                                        F.Y.:

Act/ Rules Provisions:

Assessment order under section 64

Preamble - << standard >>

It has come to my notice that un-accounted for goods are lying in stock at godown--------- (address) or in a vehicle stationed at -------------- (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods.

Therefore, I proceed to assess the tax due on such goods as under:

Introduction :

Discussion & finding :

Conclusion :

Amount assessed and payable (details at Annexure) :

                                                                                                                                                                            (Amount in Rs.)

2[Sr. No. Tax Rate

 Turnover 

 

Tax Period Act 

POS 

(Place of

Supply) 

Tax 

 

Interest  Penalty  Fee  Others  Total 
From  To  
1 2 3 4 5 6 7 8 9 10 11 12  13 
                         
Total                                 ]2

Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.

You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated against you to recover the outstanding dues.

Signature                                                                                                                      Name

 

Designation                                                                                                                  Jurisdiction

                                                                                                                                      Address

Note –

1. Only applicable fields may be filled up.

2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.

3. Place of Supply (POS) details shall be required only if demand is created under IGST Act.]1


Notes:

1. Substituted (w.e.f 01-04-2019) vide Notification No. 16/2019 – Central Tax dated 29-03-2019 for

"Form GST ASMT - 16

[See rule 100(3)]

Reference No.:                                                                                                                                        Date:

To

GSTIN/ID

Name

Address

Tax Period -                                                                          F.Y. –

Assessment order under section 64

Preamble - << standard >>

It has come to my notice that un-accounted for goods are lying in stock at godown ---------- (address) or in a vehicle stationed at -------------- (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods.

Therefore, I proceed to assess the tax due on such goods as under:

Introduction

Discussion & finding

Conclusion

Amount assessed and payable (details at Annexure)

                                                                                                                                            (Amount in Rs.)

Sr. No. Tax Period Act Tax Interest, if any Penalty Others Total
1 2 3 4 5 6 7 8
               
Total              

Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.

You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated against you to recover the outstanding dues.

Signature

Name"

2. Substituted vide Notification No. 79/2020 – Central Tax dated 15-10-2020 for 

"Sr. No. Tax rate Turnover Tax Period Act POS (Place of Supply) Tax Interest Penalty Others Total
From To  
1 2 3 4 5 6 7 8 9 10 11 12
                       
Total                     "