Rule 100 CGST Rules 2017 : Assessment in certain cases

By | July 13, 2017
(Last Updated On: July 5, 2018)

 Rule 100 CGST Rules 2017

Summary of Rule 100 CGST Rules 2017

( Rule 100 CGST Rules 2017 explains Assessment in certain cases and is covered in Chapter XI  – Assessment and Audit  : Inserted by the Central Goods and Services Tax (Second Amendment) Rules, 2017, w.e.f. 1-7-2017.)

Rule 100 CGST Rules 2017

Assessment in certain cases

100. (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 sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.


 Rule 100 CGST Rules 2017

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