List of GST assessment forms- Types of assessment

A list of GST assessment forms and types of GST assessment under the GST act is important to know or not. First of all, we need to know what is GST assessment after that will understand the importance of the GST assessment under the GST.

What is the GST assessment?

In short, GST assessment is the process of determination of GST tax liability under the GST act which includes different types of assessment.

And further, when a registered taxpayer under the GST Act is doing some business activities in which supply of goods and services happens. Then the taxpayer is liable to calculate or determine his tax liability and if the taxpayer is liable to pay or not then the taxpayer will have to file his GST assessment.

Normally, a person having a GST registration file GST returns and pays GST every month based on self-assessment of GST liability.

However, the Government at all times has the right to re-assess or perform an assessment by itself and determine if there is a short or excess payment of GST.

What are the types of GST assessments?

There are different types of GST assessments under the GST act.

1. Self-assessment

Every registered taxable person shall himself assess the taxes payable and furnish a return for each tax period.

Normally, a person having a GST registration file GST returns and pay GST every month based on self-assessment of GST liability.

2. Provisional assessment

Provisional assessment can be conducted for a taxable person when the taxpayer is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto.

3. Scrutiny of tax returns filed by registered taxable persons

GST Officers can scrutinize a GST return and related particulars furnished by the registered person to verify the correctness of the return. This is a scrutiny assessment.

4 Assessment of registered taxable person who has failed to file the tax returns

When a registered person fails to furnish the required returns, even after service of notice under Section 46 an assessment would be conducted by the GST Officer. 

In such cases, the GST officer would proceed to assess the tax liability of the taxpayer to the best of his judgment taking into account all the relevant material which is available or which he has gathered and issued an assessment order within a period of five years from the date for furnishing of the annual return for the financial year to which the tax not paid relates.

A list of forms for GST assessment under the GST act will help.

5. Assessment of unregistered persons

When a taxable person fails to obtain GST registration even though liable to do so or whose registration has been canceled under section 29 (2)

but who was liable to pay tax, the GST officer can proceed to assess the tax liability of such taxable person to the best of his judgment for the relevant tax periods

And issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates.

A list of forms for GST assessment under the GST act will help.

6. Summary assessment in certain special cases

A GST Officer can on any evidence showing a tax liability of a person coming to his notice, proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order.

What is the list of GST Assessment forms?

This is the list of GST assessment forms available under the GST act–

FORM GST ASMT- 01

This form is available for the use of taxpayers.

This is an application form for Provisional Assessment under section 60.

The taxpayer shall furnish an application along with the documents in support of his request, electronically, in FORM GST ASMT- 01 on the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner.

FORM GST ASMT- 02

This is for the use of tax officials.

This form is a notice for seeking additional information, clarification, and documents for provisional assessment.

The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT- 02 requiring the registered person to furnish additional information or documents in support of his request for provisional assessment.

FORM GST ASMT- 03

This is the form for use of the registered taxpayer.

This form is a reply to the seeking of additional information the applicant shall file a reply to the notice in FORM GST ASMT – 03 and may appear in person before the said officer.

FORM GST ASMT- 04

ASMT-04 is available for the tax officials

This is an order of provisional assessment.

After satisfaction, the proper officer will issue an order (ASMT-04, within 90 days of furnishing request) allowing payment of tax on a provisional basis indicating rate or value or both on the basis of which provisional assessment be allowed along with the amount for which bond to be executed and security to be furnished not exceeding 25% of the bond amount.

FORM GST ASMT- 05

This is available for the taxpayer for furnishing of security.

The Bond is to be furnished in the form of GST ASMT-05 and security is to be furnished in the form of a bank guarantee.

FORM GST ASMT- 06

Available for the use of tax officials.

This form is a notice for seeking additional information, clarification, and documents for the final assessment

The proper officer will issue a notice in form ASMT-06 for calling records and documents for finalizing the assessment.

FORM GST ASMT- 07

This is a final assessment order.

The proper officer will issue the final assessment order in Form GST ASMT-07 (within six months of the provisional assessment order or within the further extended period as allowed by the commissioner), specifying the amount payable or refundable to a registered person.

If the balance is payable then interest is to be paid by the registered person @ 18% from the day next to the due date till the payment date.

After the payment of the amount specified in the assessment order, he may file an application for the release of security.

FORM GST ASMT- 08

This form is an application for withdrawal of security for the taxpayer.

FORM GST ASMT- 09

This form available for the tax officials

This is an order for the release of security or rejecting the application

FORM GST ASMT- 10

In this form, the tax officials can issue the notice for intimating discrepancies in the return after scrutiny

GST Officers can scrutinize GST returns and related particulars furnished by the registered person to verify the correctness of the return. This is a scrutiny assessment.

In case there are any discrepancies under notice by the officer. The proper officer would inform the same to the registered person and seek his explanation on the same.

FORM GST ASMT- 11

This form is available for the taxpayer to reply FORM GST ASMT-10

This is the reply to the notice issued under section 61 intimating discrepancies in the return and

If the proper officer agrees with the explanation furnished by the registered person in form ASMT-11, no further action will be taken.

And If a registered person agrees with the discrepancy, he will deposit the amount specified in the notice and take the corrective action as specified in the notice. And if a registered person does not furnish an explanation or a satisfactory explanation is not furnished or does not take corrective measures in return for the month in which discrepancy is communicated

The proper officer may take appropriate action in accordance with section-65, 66 and 67

FORM GST ASMT- 12

It is available for tax officials.

It is an order of acceptance of reply against the notice under section 61.

FORM GST ASMT- 14

This is available for the tax officials.

This is the show cause notice for assessment under section 63.

Section 63-assessment of unregistered person- best judgment.

When a taxable person fails to obtain GST registration even though liable to do so or whose registration has been canceled under section 29 (2) but who was liable to pay tax. The GST officer can proceed to assess the tax liability of such taxable person to the best of his judgment for the relevant tax periods and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates. The proper officer may proceed to assess the tax liability of such person to the best of his judgment considering all the relevant material he has gathered within a period of 5 years from the due date of furnishing an annual return for the financial year for which tax not paid relates. For passing the assessment order under this section, the proper officer will issue a notice in form ASMT-14, containing the grounds on which the assessment is proposed to be made, and after considering the reply proper officer will issue an order in form ASMT-15.

FORM GST ASMT- 15

This is for the tax officials.

This is an assessment order under section 63.

FORM GST ASMT- 16

This is an assessment order under section 64.

A GST Officer can on any evidence showing a tax liability of a person coming to his notice, 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.

In order to undertake assessment under section 64, the proper officer is required to obtain previous permission from an additional commissioner or joint commissioner. Such an assessment is called a summary assessment. The summary assessment order shall be issued in the form GST ASMT-16.

FORM GST ASMT- 17

It is available for the taxpayer

This is an application for withdrawal of the assessment order issued under section 64.

The taxable person may file an application in form ASMT-17, within 30 days from receipt of the order or the commissioner may on his motion withdraw such order if he considers that such order is erroneous and follow the procedure laid down in section 73 to 74.

FORM GST ASMT- 18

This is for the proper tax officials.

It is an acceptance or rejection of an application filed under section 64 (2).

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