Summary Assessment under GST

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1. What Assessment under CGST Act? “assessment” means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgment assessment; [Section 2(11) of the CGST Act, 2017 ]

2. What is Summary Assessment under CGST Act ? Summary assessment in certain special cases The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has sufficient grounds to believe that any delay in doing so may adversely affect the interest of revenue: [Section 64(1) of the CGST Act, 2017 ]

3. How order has to be issued in case of Summary Assessment under CGST Act? Assessment in certain cases The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16. [Rule 100 (3)of CGST Rules 2017 ]

4. What is procedure of Summary Assessment proceedings u/s 64 on GST portal? A/A issues the “Order for creation of demand” against the taxpayer, after approval from AC/JC The intimation of the issue of order is sent to the concerned taxpayer via email id and SMS Also, he/she can view the issued order from the following navigation: Services > User Services > View Additional Notices/Orders on GST Portal.

5. How to view Summary Assessment order issued u/s 64 on GST portal? Goods and Services Tax Dashboard services , GST Law Search Taxpayer Help e-Way Bill System Ledgers Refunds Registration My Saved Applications View/Download Certificates View My Submissions Search HSN/ Service Classification Code Feedback Generate User Id for Advance Ruling View My Submitted LUTs Engage Disengage GST Practitioner (GSTP) View Additional Notices/Orders Returns Payments User Services My Applications View Notices and Orders Contacts Holiday List Grievance Complaints Furnish Letter of Undertaking (LUT) Locate GST Practitioner (GSTP) ITCO2-Pending for action

6. How to view Summary Assessment order issued u/s 64 on GST portal? Dashboard Additional Notices and Orders Type of Notice/Order DETERMINATION OF TAX DETERMINATION OF TAX DETERMINATION OF TAX SUMMARY ASSESSMENT DETERMINATION OF TAX SUMMARY ASSESSMENT SUMMARY ASSESSMENT SUMMARY ASSESSMENT RECTIFICATION OF ORDERS SUMMARY ASSESSMENT Description Ref ID ZA180818000098E ZA180818000097G ZA180818000094M ZA1808180000930 Show Cause Notice and Summary thereof in Form GST DRC-01 Order for proceedings dropped Statement and Summary thereof in Form GST DRC-02 Rejection of withdrawal Show Cause Notice and Summary thereof in Form GST DRC-01 Order for Summary Assessment Order for Summary Assessment Order for Summary Assessment Notice for seeking additional information Acceptance of withdrawal ZA180818000092Q ZA180818000085L ZA180818000084N ZA180818000083P ZA180818000080V ZA180818000079E Date of Issuance 13/08/2018 13/08/2018 13/08/2018 13/08/2018 13/08/2018 10/08/2018 10/08/2018 10/08/2018 10/08/2018 10/08/2018 Action View View view View View View view View view View 3 4 56 722 10 25 50 100

7. How to view Summary Assessment order issued u/s 64 on GST portal? Dashboard Services User Services My Applications Case Details ARN AD1808180000359 GSTIN/UIN/Temporary ID 18AJIPA1572EAZB Date Of Application/Case Creation 10/08/2018 Status Order for creation of demand issued ORDERS Type Order Number Order Date Attachments ASSESSMENT ORDER ASMT-16 ZA180818000085L 10/08/2018 WITHDRAWL ORDER GP NOTICE_ SEC125 (1) pdf SA ORDER ZA180818000085L 20180810065329.pdf WITHDRAWAL APPLICATIONS

8. What documents will I receive once order for creation of demand against me is issued in case of Summary Assessment under CGST Act ? You will receive two documents i.e. Form GST ASMT-16 generated by system and annexure uploaded by officer.

9. How Summary Assessment will be done under CGST Act, if the person if not identifiable? Summary assessment in certain special case:s Provided that where the taxable person to whom the 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. [Section 64(1) of the CGST Act, 2017 ]

10. How Summary Assessment can be withdrawn under CGST Act? Summary assessment in certain special cases On an application made by the taxable person within thirty days from the date of receipt of order passed under sub-section (1) or on his own motion, if the Additional Commissioner or Joint Commissioner considers that such order is erroneous, he may withdraw such order and follow the procedure laid down in section 73 or section 74. [Section 64(2) of the CGST Act, 2017 ] Section – 73 : Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts Section – 74: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful-misstatement or suppression of facts

11. How to file application for withdrawal of Summary Assessment under CGST Act on GST Portal? Dashboard Services User Services My Applications Case Details ARN GSTIN/UIN/Temporary ID 18AJ PAI 572EAZB Date Of Application/Case Creation 10/08/2018 Status Order for creation of demand issued AD1808180000359 ORDERS APPLY FOR WITHDRAWAL WITHDRAWL ORDER Application for withdrawal of summary assessment order Reply filed Against Date Attachments WITHDRAWAL APPLICATIONS

12. What happens on the GST Portal once a taxpayer files application in Form GST-ASMT-17 for withdrawal of Summary Assessment under CGST Act? Once a taxpayer files an application for withdrawal of the assessment order, following actions happen on the GST Portal: Dashboard of the taxpayers gets updated with the record of the filed application. Also, acknowledgement of the filed application is sent via email id and SMS along with the generated ARN. ARN/Case ID Status is updated to “Pending for Processing by ACIJC”. Note: No action will take place on the GST Portal in case of Temp ID holders who have filed the application offline.

13. What documents will I receive once my application for withdrawal of Summary Assessment order is accepted? You will receive two documents i.e. Form GST ASMT-18(A) generated by system and annexure uploaded, if any, by officer.

14. What happens on the GST Portal once the AC/JC rejects the application for withdrawal of the issued order for creation of demand? Once the AC/JC rejects the application for withdrawal of the order for creation of demand, following actions happen on the GST Portal: Intimation of the issue of order is sent to the concerned taxpayer via email id and SMS. Dashboard of the Taxpayer is updated with the record of the issued Order and they can view it from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details > WITHDRAWL ORDER. The matter will remain adjudicated and the issued “Order for Creation of Demand” will be confirmed. There will be no change in the demand created originally. Note: In the case of rejection of an offline application filed by a Temp ID holder, no action will take place on the GST Portal. Intimation of rejection will be sent to the taxpayer offline by AC/JC.

15. What documents wil I receive once my application for withdrawal is rejected? In case you had filed an application online on the GST Portal, you will receive two documents i.e. Form GST ASMT-18(R) generated by system and annexure uploaded by officer. You can view and download them from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details > WITHDRAWL ORDER. In case you are a Temp ID holder and had filed the application offline, you will receive the intimation offline.

16. During the processing of my application for withdrawal, what all and when the Status changes take place in the ARN/Case ID on the GST Portal? During the processing of an application for withdrawal, the ARN/Case ID may undergo following Status changes: Pending for action by tax officer: When status of ARN/Case ID is under work item of tax officer Order for creation of demand issued: When order for creation of demand is issued by A/A against a taxpayer Pending for Processing by AC/JC: When a taxpayer file Form GST- ASMT-17 of withdrawal of the issued Summary Assessment order Application for withdrawal rejected: When AC/JC rejects withdrawal application of a taxpayer Order withdrawn, Recommended for action u/s 73/74: When AC/JC approves withdrawal application of a taxpayer