This Section of the Central Goods and Services Tax Rules, 2018 (CGST Rules 2018) is no longer valid and was amended in Central Tax Notification 16/2019 dated 29th March, 2019. Refer to Rule 100 – Assessment in certain cases for the current version.
(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.