(Last Updated On: December 18, 2018)

GST Portal Update : Assessment & Adjudication

Form GST ASMT- 01, 03 & 05

Application for Provisional Assessment

If taxpayer is unable to determine either the value or tax rate for the goods / services dealt in, then he/she
can now file an application to the jurisdictional tax officer for provisional assessment.
Taxpayers have also been provided with facility to reply to notice seeking additional information, by the
tax official, on an application for provisional assessment made.
In case application is accepted and provisional assessment order is issued, taxpayer can now submit security to officer (both online and offline) and start making payment of tax due in periodical return, as specified in the order.

(refer Section 60 of CGST Act, 2017 and Rule 98 of CGST Rules 2017)

Form GST ASMT- 08

After finalisation of provisional assessment process, with the issue of final assessment order, taxpayer can now file application for withdrawal of security.

(refer Section 60 of CGST Act, 2017 and Rule 98 (6) of CGST Rules 2017)

Form GST ASMT- 11

In case any discrepancy is found in return furnished by registered person, on the basis of risk parameters or by initiation of suo-moto process, tax officer can issue a notice, informing the user of such discrepancies and seek clarification from that person.
Registered person may either accept such discrepancies and pay tax, interest and penalty amount arising from such discrepancies and inform the same to the tax officer or furnish an explanation for the discrepancy. This facility has now been made available to taxpayers

(refer Section 61 of CGST Act, 2017 and Rule 99(2) of CGST Rules 2017)

Form GST ASMT- 17

Taxpayers have been provided with a facility to file an application for withdrawal of the summary assessment
order on the GST Portal.
(refer Section 62 of CGST Act, 2017 and Rule 100(4) of CGST Rules 2017)

Cross empowerment of Tax Officials, within a State/ UT

• The validation that State officer can assess taxpayers assigned to the concerned State only ( & vice versa) has been removed.

Thus CBIC officials can now do assessment of a taxpayer assigned to a State (& vice versa), within the jurisdiction of a State/ UT.

CBIC or Model I States can now upload assessment orders, through API, irrespective of whether taxpayer is assigned to Centre or State/UT.

Summary of the order in Form GST DRC07, can now be uploaded by Model I States and CBIC officers through G2G APIs

Similarly, Model II State officers can also make assessment orders and upload summary in Form GST DRC 07,
of the taxpayers assigned to Model I States or Centre.

If the reply is filed consequent to a SCN or any notice, the same should be made available to the authority which has issued the said SCN or notice. Thus, if Form GST DRC-03 is filed consequent to issue of SCN, the same should be made available to the authority which has issued the same for issuance of Drop Proceedings order in Form GST DRC-05.
Proceedings relating to scrutiny, summary assessment, determination of tax (73, 74), tax collected but not paid (76) and penalty etc. can be launched by any of the authority (State or Centre). Assessment of remanded cases will be handled by the authority which has issued the original order. Rectification of the order will also be carried out by the same authority.
Form GST DRC-07 consequent to enforcement proceedings u/s 129 of CGST Act 2017 or Section 130 of CGST Act 2017 can be uploaded by any authority irrespective of the registration approval authority of the taxpayer. For example, if a vehicle impounded by State authority and the taxpayer is assigned to Centre, in such cases, State authority can now upload the details of demand through GST DRC-07
Liability Register will be updated for Model I States and CBIC through API whereas for Model II States, the access will be directly through the portal