CGST Rules – Central Goods and Services Tax Rules, 2017
Rule 100
Assessment in certain cases
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Tax Rules, 2018 (CGST Rules 2018) is no longer valid and was amended in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.