5 Key Points about GST Summary Assessment

By | November 12, 2018
(Last Updated On: November 12, 2018)

GST Summary Assessment

Key Points of GST Summary Assessment Explained by CA Satbir Singh

Key Point 1

The proper officer can not do suo-moto  summary Assessment He has to obtain prior permission of Additional/Joint Commissioner to proceed to assess the tax liability.

Key Point 2

summary assessment can not be initiated mere change in opinion . There should be  evidence for initiation of summary assessment.

Key Point 3

Summary assessment can be initiated on any taxable person. Submission of return u/s 39 and u/s 45 is not prerequisite.

Key Point 4

where the taxable person to whom the GST liability pertains is not ascertainable and such liability pertains to supply of goods, the person in charge of such goods shall be deemed to be the taxable person liable to be assessed and liable to pay tax and any other amount due under this section.

Key Point 5

Application can be filed for withdrawal of Summary Assessment order by the person within 30  days from the date of receipt of Summary Assessment order

Refer  ” Detailed Video on Summary Assessment under GST

In this Video you will get answer of following Questions :-

  • What is Summary Assessment under CGST Act ?
  • What is procedure of Summary Assessment and how to view order u/s 64 on GST portal?
  • How Summary Assessment can be withdrawn under CGST Act?
  • What happens on the GST Portal once the AC/JC approves the application for withdrawal of the issued order for creation of demand under Summary Assessment under CGST Act ?%

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