Chapter - XI of CGST Rules, 2017
ASSESSMENT AND AUDIT
1[RULE
100. Assessment in certain cases.- (corresponding section 62
to 64)
(1) The order of assessment made under
sub-section (1) of section 62 shall be issued in
FORM GST ASMT-13 and a summary
thereof shall be uploaded electronically in FORM GST DRC-07.
(2) The proper officer shall issue a notice to a taxable person in accordance
with the provisions of section 63 in
FORM GST ASMT-14 containing the grounds on
which the assessment is proposed to be made on best judgment basis and shall
also serve a summary thereof electronically in
FORM GST DRC-01, and after
allowing a time of fifteen days to such person to furnish his reply, if any,
pass an order in FORM GST ASMT-15 and summary thereof shall be uploaded
electronically in FORM GST DRC-07.
(3) The order of assessment under sub-section (1) of
section 64 shall be issued
in FORM GST ASMT-16 and a summary of
the order shall be uploaded electronically in FORM GST DRC-07.
(4) The person referred to in sub-section (2) of
section 64 may file an
application for withdrawal of the assessment order in
FORM GST ASMT–17.
(5) The order of withdrawal or, as the case may be, rejection of the application
under sub-section (2) of section 64 shall be issued in
FORM T-18.GST
ASM]
[helldod old[RULE 100. Assessment in certain cases (corresponding section 62 to 64)
(1) The order of assessment made under sub-section (1) of
section 62 shall be
issued in FORM GST ASMT-13.
(2) The proper officer shall issue a notice to a taxable person in accordance
with the provisions of section 63 in
FORM GST ASMT-14 containing the grounds on
which the assessment is proposed to be made on best judgment basis and after
allowing a time of fifteen days to such person to furnish his reply, if any,
pass an order in FORM GST ASMT- 15.
(3) The order of summary assessment under sub-section (1) of
section 64 shall be
issued in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of
section 64 may file an
application for withdrawal of the summary assessment order in
FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application
under subsection (2) of section 64 shall be issued in
FORM GST ASMT-18.] helldod]
1.Substituted Vide :-
Notification No. 16/2019-Central Tax Dt.29.03.2019
[Para 6]