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

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CHAPTER --- 
  
 ASSESSMENT AND AUDIT 
 
1. Provisional Assessment  
 
(1) Every registered person requesting for payment of tax on a provisional basis in 
accordance with the provisions of sub-section (1) of section 60 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.  
 
(2) 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 and the applicant 
shall file a reply to the notice in FORM GST ASMT – 03, and may appear in 
person before the said officer if he so desires.  
 
(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing 
payment of tax on a provisional basis indicating the value or the rate or both on the 
basis of which the assessment is to be allowed on a provisional basis and the 
amount for which the bond is to be executed and security to be furnished not 
exceeding twenty five per cent. of the amount covered under the bond.  
 
(4) The registered person shall execute a bond in accordance with the provisions of 
sub-section (2) of section 60 in FORM GST ASMT-05 along with a security in 
the form of a bank guarantee for an amount as determined under sub rule (3):  
 
Provided that a bond furnished to the proper officer under the Central/State Goods 
and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to 
be a bond furnished under the provisions of this Act and the rules made thereunder.  
 
Explanation.- For the purposes of this rule, the term “amount” shall include the 
amount of integrated tax, central tax, State tax or Union territory tax and cess 
payable in respect of the transaction.  
 
(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for 
information and records required for finalization of assessment under sub-section 
(3) of section 60 and shall issue a final assessment order, specifying the amount 
Page 2


	 1	
 
CHAPTER --- 
  
 ASSESSMENT AND AUDIT 
 
1. Provisional Assessment  
 
(1) Every registered person requesting for payment of tax on a provisional basis in 
accordance with the provisions of sub-section (1) of section 60 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.  
 
(2) 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 and the applicant 
shall file a reply to the notice in FORM GST ASMT – 03, and may appear in 
person before the said officer if he so desires.  
 
(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing 
payment of tax on a provisional basis indicating the value or the rate or both on the 
basis of which the assessment is to be allowed on a provisional basis and the 
amount for which the bond is to be executed and security to be furnished not 
exceeding twenty five per cent. of the amount covered under the bond.  
 
(4) The registered person shall execute a bond in accordance with the provisions of 
sub-section (2) of section 60 in FORM GST ASMT-05 along with a security in 
the form of a bank guarantee for an amount as determined under sub rule (3):  
 
Provided that a bond furnished to the proper officer under the Central/State Goods 
and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to 
be a bond furnished under the provisions of this Act and the rules made thereunder.  
 
Explanation.- For the purposes of this rule, the term “amount” shall include the 
amount of integrated tax, central tax, State tax or Union territory tax and cess 
payable in respect of the transaction.  
 
(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for 
information and records required for finalization of assessment under sub-section 
(3) of section 60 and shall issue a final assessment order, specifying the amount 
	 2	
payable by the registered person or the amount refundable, if any, in FORM GST 
ASMT-07.  
 
(6) The applicant may file an application in FORM GST ASMT- 08 for release of 
security furnished under sub-rule (4) after issue of order under sub-rule (5).  
 
(7) The proper officer shall release the security furnished under sub-rule (4), after 
ensuring that the applicant has paid the amount specified in sub-rule (5) and issue 
an order in FORM GST ASMT–09 within a period of seven working days from 
the date of receipt of the application under sub-rule (6). 
 
 
2. Scrutiny of returns  
 
 
(1) Where any return furnished by a registered person is selected for scrutiny, the 
proper officer shall scrutinize the same in accordance with the provisions of 
section 61 with reference to the information available with him, and in case of any 
discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, 
informing him of such discrepancy and seeking his explanation thereto within such 
time, not exceeding thirty days from the date of service of the notice or such 
further period as may be permitted by him and also, where possible, quantifying 
the amount of tax, interest and any other amount payable in relation to such 
discrepancy.  
 
(2) The registered person may accept the discrepancy mentioned in the notice 
issued under sub-rule (1), and pay the tax, interest and any other amount arising 
from such discrepancy and inform the same or furnish an explanation for the 
discrepancy in FORM GST ASMT-11 to the proper officer.  
(3) Where the explanation furnished by the registered person or the information 
submitted under sub-rule (2) is found to be acceptable, the proper officer shall 
inform him accordingly in FORM GST ASMT-12.  
 
 
3. Assessment in certain cases.  
 
(1) The order of assessment made under sub-section (1) of section 62 shall be 
issued in FORM GST ASMT-13.  
 
Page 3


	 1	
 
CHAPTER --- 
  
 ASSESSMENT AND AUDIT 
 
1. Provisional Assessment  
 
(1) Every registered person requesting for payment of tax on a provisional basis in 
accordance with the provisions of sub-section (1) of section 60 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.  
 
(2) 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 and the applicant 
shall file a reply to the notice in FORM GST ASMT – 03, and may appear in 
person before the said officer if he so desires.  
 
(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing 
payment of tax on a provisional basis indicating the value or the rate or both on the 
basis of which the assessment is to be allowed on a provisional basis and the 
amount for which the bond is to be executed and security to be furnished not 
exceeding twenty five per cent. of the amount covered under the bond.  
 
(4) The registered person shall execute a bond in accordance with the provisions of 
sub-section (2) of section 60 in FORM GST ASMT-05 along with a security in 
the form of a bank guarantee for an amount as determined under sub rule (3):  
 
Provided that a bond furnished to the proper officer under the Central/State Goods 
and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to 
be a bond furnished under the provisions of this Act and the rules made thereunder.  
 
Explanation.- For the purposes of this rule, the term “amount” shall include the 
amount of integrated tax, central tax, State tax or Union territory tax and cess 
payable in respect of the transaction.  
 
(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for 
information and records required for finalization of assessment under sub-section 
(3) of section 60 and shall issue a final assessment order, specifying the amount 
	 2	
payable by the registered person or the amount refundable, if any, in FORM GST 
ASMT-07.  
 
(6) The applicant may file an application in FORM GST ASMT- 08 for release of 
security furnished under sub-rule (4) after issue of order under sub-rule (5).  
 
(7) The proper officer shall release the security furnished under sub-rule (4), after 
ensuring that the applicant has paid the amount specified in sub-rule (5) and issue 
an order in FORM GST ASMT–09 within a period of seven working days from 
the date of receipt of the application under sub-rule (6). 
 
 
2. Scrutiny of returns  
 
 
(1) Where any return furnished by a registered person is selected for scrutiny, the 
proper officer shall scrutinize the same in accordance with the provisions of 
section 61 with reference to the information available with him, and in case of any 
discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, 
informing him of such discrepancy and seeking his explanation thereto within such 
time, not exceeding thirty days from the date of service of the notice or such 
further period as may be permitted by him and also, where possible, quantifying 
the amount of tax, interest and any other amount payable in relation to such 
discrepancy.  
 
(2) The registered person may accept the discrepancy mentioned in the notice 
issued under sub-rule (1), and pay the tax, interest and any other amount arising 
from such discrepancy and inform the same or furnish an explanation for the 
discrepancy in FORM GST ASMT-11 to the proper officer.  
(3) Where the explanation furnished by the registered person or the information 
submitted under sub-rule (2) is found to be acceptable, the proper officer shall 
inform him accordingly in FORM GST ASMT-12.  
 
 
3. Assessment in certain cases.  
 
(1) The order of assessment made under sub-section (1) of section 62 shall be 
issued in FORM GST ASMT-13.  
 
	 3	
(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.  
 
 
4. Audit  
 
(1) The period of audit to be conducted under sub-section (1) of section 65 shall be 
a financial year or multiples thereof.  
 
(2) Where it is decided to undertake the audit of a registered person in accordance 
with the provisions of section 65, the proper officer shall issue a notice in FORM 
GST ADT-01 in accordance with the provisions of sub-section (3) of the said 
section.  
 
(3) The proper officer authorised to conduct audit of the records and books of 
account of the registered person shall, with the assistance of the team of officers 
and officials accompanying him, verify the documents on the basis of which the 
books of account are maintained and the returns and statements furnished under the 
Act and the rules made there under, the correctness of the turnover, exemptions 
and deductions claimed, the rate of tax applied in respect of supply of goods or 
services or both, the input tax credit availed and utilized, refund claimed, and other 
relevant issues and record the observations in his audit notes.  
 
(4) The proper officer may inform the registered person of the discrepancies 
noticed, if any, as observations of the audit and the said person may file his reply 
and the proper officer shall finalise the findings of the audit after due consideration 
of the reply furnished.  
 
Page 4


	 1	
 
CHAPTER --- 
  
 ASSESSMENT AND AUDIT 
 
1. Provisional Assessment  
 
(1) Every registered person requesting for payment of tax on a provisional basis in 
accordance with the provisions of sub-section (1) of section 60 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.  
 
(2) 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 and the applicant 
shall file a reply to the notice in FORM GST ASMT – 03, and may appear in 
person before the said officer if he so desires.  
 
(3) The proper officer shall issue an order in FORM GST ASMT-04, allowing 
payment of tax on a provisional basis indicating the value or the rate or both on the 
basis of which the assessment is to be allowed on a provisional basis and the 
amount for which the bond is to be executed and security to be furnished not 
exceeding twenty five per cent. of the amount covered under the bond.  
 
(4) The registered person shall execute a bond in accordance with the provisions of 
sub-section (2) of section 60 in FORM GST ASMT-05 along with a security in 
the form of a bank guarantee for an amount as determined under sub rule (3):  
 
Provided that a bond furnished to the proper officer under the Central/State Goods 
and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to 
be a bond furnished under the provisions of this Act and the rules made thereunder.  
 
Explanation.- For the purposes of this rule, the term “amount” shall include the 
amount of integrated tax, central tax, State tax or Union territory tax and cess 
payable in respect of the transaction.  
 
(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for 
information and records required for finalization of assessment under sub-section 
(3) of section 60 and shall issue a final assessment order, specifying the amount 
	 2	
payable by the registered person or the amount refundable, if any, in FORM GST 
ASMT-07.  
 
(6) The applicant may file an application in FORM GST ASMT- 08 for release of 
security furnished under sub-rule (4) after issue of order under sub-rule (5).  
 
(7) The proper officer shall release the security furnished under sub-rule (4), after 
ensuring that the applicant has paid the amount specified in sub-rule (5) and issue 
an order in FORM GST ASMT–09 within a period of seven working days from 
the date of receipt of the application under sub-rule (6). 
 
 
2. Scrutiny of returns  
 
 
(1) Where any return furnished by a registered person is selected for scrutiny, the 
proper officer shall scrutinize the same in accordance with the provisions of 
section 61 with reference to the information available with him, and in case of any 
discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, 
informing him of such discrepancy and seeking his explanation thereto within such 
time, not exceeding thirty days from the date of service of the notice or such 
further period as may be permitted by him and also, where possible, quantifying 
the amount of tax, interest and any other amount payable in relation to such 
discrepancy.  
 
(2) The registered person may accept the discrepancy mentioned in the notice 
issued under sub-rule (1), and pay the tax, interest and any other amount arising 
from such discrepancy and inform the same or furnish an explanation for the 
discrepancy in FORM GST ASMT-11 to the proper officer.  
(3) Where the explanation furnished by the registered person or the information 
submitted under sub-rule (2) is found to be acceptable, the proper officer shall 
inform him accordingly in FORM GST ASMT-12.  
 
 
3. Assessment in certain cases.  
 
(1) The order of assessment made under sub-section (1) of section 62 shall be 
issued in FORM GST ASMT-13.  
 
	 3	
(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.  
 
 
4. Audit  
 
(1) The period of audit to be conducted under sub-section (1) of section 65 shall be 
a financial year or multiples thereof.  
 
(2) Where it is decided to undertake the audit of a registered person in accordance 
with the provisions of section 65, the proper officer shall issue a notice in FORM 
GST ADT-01 in accordance with the provisions of sub-section (3) of the said 
section.  
 
(3) The proper officer authorised to conduct audit of the records and books of 
account of the registered person shall, with the assistance of the team of officers 
and officials accompanying him, verify the documents on the basis of which the 
books of account are maintained and the returns and statements furnished under the 
Act and the rules made there under, the correctness of the turnover, exemptions 
and deductions claimed, the rate of tax applied in respect of supply of goods or 
services or both, the input tax credit availed and utilized, refund claimed, and other 
relevant issues and record the observations in his audit notes.  
 
(4) The proper officer may inform the registered person of the discrepancies 
noticed, if any, as observations of the audit and the said person may file his reply 
and the proper officer shall finalise the findings of the audit after due consideration 
of the reply furnished.  
 
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(5) On conclusion of the audit, the proper officer shall inform the findings of audit 
to the registered person in accordance with the provisions of sub-section (6) of 
section 65 in FORM GST ADT-02.  
 
 
5. Special Audit  
 
(1) Where special audit is required to be conducted in accordance with the 
provisions of section 66, the officer referred to in the said section shall issue a 
direction in FORM GST ADT-03 to the registered person to get his records 
audited by a chartered accountant or a cost accountant specified in the said 
direction.  
 
(2) On conclusion of special audit, the registered person shall be informed of the 
findings of special audit in FORM GST ADT-04.  
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