100(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] 1

1 Substituted vide Notf No. 16/2019-CT dt. 29.03.2019 wef 01.04.2019 for “The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13"


100(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] 2

2 Substituted vide Notf No. 16/2019-CT dt. 29.03.2019 wef 01.04.2019 for “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"

100(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] 3

3 Substituted vide Notf No. 16/2019-CT dt. 29.03.2019 wef 01.04.2019 for "The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16"

100(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] 4

4 Substituted vide Notf No. 16/2019-CT dt. 29.03.2019 wef 01.04.2019 for "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."

100(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 GST ASMT-18] 5

5 Substituted vide Notf No. 16/2019-CT dt. 29.03.2019 wef 01.04.2019 for "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 GST ASMT-18. "

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