Rule 100 - Assessment in certain cases

Section 100: Procedures for Assessment in Specific Cases

This section outlines the procedures for issuing assessment orders and related notices under the Goods and Services Tax (GST) laws. When an assessment order is made under Section 62(1), it must be issued using FORM GST ASMT-13, with a summary uploaded electronically in FORM GST DRC-07. If a taxable person is to be assessed based on a best judgment basis under Section 63, the proper officer must issue a notice using FORM GST ASMT-14, detailing the grounds for the proposed assessment. The person has 15 days to respond before an order is passed in FORM GST ASMT-15, with a summary uploaded in FORM GST DRC-07. For assessments under Section 64(1), the order is issued in FORM GST ASMT-16, with its summary also uploaded in FORM GST DRC-07. If the assessed person wishes to withdraw the assessment order, they can apply using FORM GST ASMT-17 as per Section 64(2). Finally, the decision on the withdrawal or rejection of the application is communicated through FORM GST ASMT-18. These forms ensure that the assessment processes are documented and communicated effectively, with electronic summaries for transparency and record-keeping.