Assessment Format - Goods and Services Tax 19.6.2017 | Learn About GST : Updates and Rules PDF Download

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1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
GOODS AND SERVICES TAX RULES, 2017 
ASSESSMENT  FORMATS 
           
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
GOODS AND SERVICES TAX RULES, 2017 
ASSESSMENT  FORMATS 
           
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2 
 
List of Forms  
 
Sr  No. Form No. Title of the Form 
1. Form GST ASMT – 01 Application for Provisional Assessment u/s 60 
2. Form GST ASM – 02 Notice for Seeking Additional Information / Clarification / 
Documents for provisional/ Final assessment 
3. Form GST ASMT – 03 
Reply to the notice seeking additional information 
4. Form GST ASMT – 04 
Order of Acceptance or Rejection  of Provisional Assessment 
Order  
5. Form GST ASMT – 05 
   Furnishing of Security 
6. Form GST ASMT – 06 Notice for Seeking Additional Information / Clarification / 
Documents for final    assessment 
7. Form GST ASMT – 07 Final Assessment Order   
8. Form GST ASMT – 08 Application for Withdrawal of Security 
9. Form GST ASMT – 09 Order for release of security or rejecting the application 
10. Form GST ASMT – 10 Notice for intimating discrepancies in the return after scrutiny 
11. Form GST ASMT – 11 Reply to the notice issued u/s 61 intimating discrepancies in the 
return 
12. Form GST ASMT – 12 Order of acceptance of reply against the notice issued u/s 61 
13. Form GST ASMT - 13 Assessment order u/s 62 
14. Form GST ASMT - 14 Show Cause Notice for assessment u/s 63 
15. Form GST ASMT - 15 Assessment order u/s 63 
16. Form GST ASMT - 16 Assessment order u/s 64  
17. Form GST ASMT - 17 
Application for withdrawal of assessment order issued u/s 64 
18. Form GST ASMT - 18 Acceptance or Rejection of application filed  u/s 64 (2)  
 
 
Page 3


1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
GOODS AND SERVICES TAX RULES, 2017 
ASSESSMENT  FORMATS 
           
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2 
 
List of Forms  
 
Sr  No. Form No. Title of the Form 
1. Form GST ASMT – 01 Application for Provisional Assessment u/s 60 
2. Form GST ASM – 02 Notice for Seeking Additional Information / Clarification / 
Documents for provisional/ Final assessment 
3. Form GST ASMT – 03 
Reply to the notice seeking additional information 
4. Form GST ASMT – 04 
Order of Acceptance or Rejection  of Provisional Assessment 
Order  
5. Form GST ASMT – 05 
   Furnishing of Security 
6. Form GST ASMT – 06 Notice for Seeking Additional Information / Clarification / 
Documents for final    assessment 
7. Form GST ASMT – 07 Final Assessment Order   
8. Form GST ASMT – 08 Application for Withdrawal of Security 
9. Form GST ASMT – 09 Order for release of security or rejecting the application 
10. Form GST ASMT – 10 Notice for intimating discrepancies in the return after scrutiny 
11. Form GST ASMT – 11 Reply to the notice issued u/s 61 intimating discrepancies in the 
return 
12. Form GST ASMT – 12 Order of acceptance of reply against the notice issued u/s 61 
13. Form GST ASMT - 13 Assessment order u/s 62 
14. Form GST ASMT - 14 Show Cause Notice for assessment u/s 63 
15. Form GST ASMT - 15 Assessment order u/s 63 
16. Form GST ASMT - 16 Assessment order u/s 64  
17. Form GST ASMT - 17 
Application for withdrawal of assessment order issued u/s 64 
18. Form GST ASMT - 18 Acceptance or Rejection of application filed  u/s 64 (2)  
 
 
3 
 
 
 
 
Form GST ASMT - 01 
[See rule ----] 
 Application for Provisional Assessment under section 60 
 
1.GSTIN  
2. Name 
 
3. Address 
 
 
4. Details of Commodity / Service for which tax rate / valuation is to be determined 
Sr.  No. HSN/SAC Name of 
commodity 
/service 
Tax rate  Valuation Average 
monthly 
turnover of 
the 
commodity 
/ service 
Central 
tax 
State/ 
UT 
tax 
Integrated 
tax 
Cess 
1 2 3 4 5 6 7 8 9 
         
         
5.  Reason for seeking provisional assessment  
 
 
6. Documents filed  
7. Verification- 
I ________ hereby solemnly affirm and declare that the information given hereinabove is true 
and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 
 
Signature of Authorized Signatory 
 Name  
Page 4


1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
GOODS AND SERVICES TAX RULES, 2017 
ASSESSMENT  FORMATS 
           
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2 
 
List of Forms  
 
Sr  No. Form No. Title of the Form 
1. Form GST ASMT – 01 Application for Provisional Assessment u/s 60 
2. Form GST ASM – 02 Notice for Seeking Additional Information / Clarification / 
Documents for provisional/ Final assessment 
3. Form GST ASMT – 03 
Reply to the notice seeking additional information 
4. Form GST ASMT – 04 
Order of Acceptance or Rejection  of Provisional Assessment 
Order  
5. Form GST ASMT – 05 
   Furnishing of Security 
6. Form GST ASMT – 06 Notice for Seeking Additional Information / Clarification / 
Documents for final    assessment 
7. Form GST ASMT – 07 Final Assessment Order   
8. Form GST ASMT – 08 Application for Withdrawal of Security 
9. Form GST ASMT – 09 Order for release of security or rejecting the application 
10. Form GST ASMT – 10 Notice for intimating discrepancies in the return after scrutiny 
11. Form GST ASMT – 11 Reply to the notice issued u/s 61 intimating discrepancies in the 
return 
12. Form GST ASMT – 12 Order of acceptance of reply against the notice issued u/s 61 
13. Form GST ASMT - 13 Assessment order u/s 62 
14. Form GST ASMT - 14 Show Cause Notice for assessment u/s 63 
15. Form GST ASMT - 15 Assessment order u/s 63 
16. Form GST ASMT - 16 Assessment order u/s 64  
17. Form GST ASMT - 17 
Application for withdrawal of assessment order issued u/s 64 
18. Form GST ASMT - 18 Acceptance or Rejection of application filed  u/s 64 (2)  
 
 
3 
 
 
 
 
Form GST ASMT - 01 
[See rule ----] 
 Application for Provisional Assessment under section 60 
 
1.GSTIN  
2. Name 
 
3. Address 
 
 
4. Details of Commodity / Service for which tax rate / valuation is to be determined 
Sr.  No. HSN/SAC Name of 
commodity 
/service 
Tax rate  Valuation Average 
monthly 
turnover of 
the 
commodity 
/ service 
Central 
tax 
State/ 
UT 
tax 
Integrated 
tax 
Cess 
1 2 3 4 5 6 7 8 9 
         
         
5.  Reason for seeking provisional assessment  
 
 
6. Documents filed  
7. Verification- 
I ________ hereby solemnly affirm and declare that the information given hereinabove is true 
and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 
 
Signature of Authorized Signatory 
 Name  
4 
 
 Designation / Status -------  
Date -----  
Page 5


1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
GOODS AND SERVICES TAX RULES, 2017 
ASSESSMENT  FORMATS 
           
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
2 
 
List of Forms  
 
Sr  No. Form No. Title of the Form 
1. Form GST ASMT – 01 Application for Provisional Assessment u/s 60 
2. Form GST ASM – 02 Notice for Seeking Additional Information / Clarification / 
Documents for provisional/ Final assessment 
3. Form GST ASMT – 03 
Reply to the notice seeking additional information 
4. Form GST ASMT – 04 
Order of Acceptance or Rejection  of Provisional Assessment 
Order  
5. Form GST ASMT – 05 
   Furnishing of Security 
6. Form GST ASMT – 06 Notice for Seeking Additional Information / Clarification / 
Documents for final    assessment 
7. Form GST ASMT – 07 Final Assessment Order   
8. Form GST ASMT – 08 Application for Withdrawal of Security 
9. Form GST ASMT – 09 Order for release of security or rejecting the application 
10. Form GST ASMT – 10 Notice for intimating discrepancies in the return after scrutiny 
11. Form GST ASMT – 11 Reply to the notice issued u/s 61 intimating discrepancies in the 
return 
12. Form GST ASMT – 12 Order of acceptance of reply against the notice issued u/s 61 
13. Form GST ASMT - 13 Assessment order u/s 62 
14. Form GST ASMT - 14 Show Cause Notice for assessment u/s 63 
15. Form GST ASMT - 15 Assessment order u/s 63 
16. Form GST ASMT - 16 Assessment order u/s 64  
17. Form GST ASMT - 17 
Application for withdrawal of assessment order issued u/s 64 
18. Form GST ASMT - 18 Acceptance or Rejection of application filed  u/s 64 (2)  
 
 
3 
 
 
 
 
Form GST ASMT - 01 
[See rule ----] 
 Application for Provisional Assessment under section 60 
 
1.GSTIN  
2. Name 
 
3. Address 
 
 
4. Details of Commodity / Service for which tax rate / valuation is to be determined 
Sr.  No. HSN/SAC Name of 
commodity 
/service 
Tax rate  Valuation Average 
monthly 
turnover of 
the 
commodity 
/ service 
Central 
tax 
State/ 
UT 
tax 
Integrated 
tax 
Cess 
1 2 3 4 5 6 7 8 9 
         
         
5.  Reason for seeking provisional assessment  
 
 
6. Documents filed  
7. Verification- 
I ________ hereby solemnly affirm and declare that the information given hereinabove is true 
and correct to the best of my knowledge and belief and nothing has been concealed therefrom. 
 
Signature of Authorized Signatory 
 Name  
4 
 
 Designation / Status -------  
Date -----  
5 
 
Form GST ASMT - 02 
[See rule ----] 
Reference No.:         Date:  
To 
_______________ GSTIN  
----------------------Name  
_______________ (Address) 
 
Application Reference No. (ARN) …………    Dated ………..  
 
Notice for Seeking Additional Information / Clarification / Documents for provisional 
assessment 
 
Please refer to your application referred to above. While examining your request for provisional 
assessment, it has been found that the following information/documents are required for 
processing the same:  
 
 << text >> 
 
 
You are, therefore, requested to provide the information /documents within a period of << 15 
days>> from the date of service of this notice to enable this office to take a decision in the 
matter. Please note that in case no information is received by the stipulated date your application 
is liable to be rejected without any further reference to you. 
You are requested to appear before the undersigned  for personal hearing on << Date ---  
Time  ---Venue --->>. 
 
Signature 
    Name  
Designation