Rule 100 of CGST Rules 2017: Assessment in Certain Cases

Provisions under Rule 100 of the Central Goods and Services Tax (CGST) Rules, 2017 relating to “Assessment in Certain Cases”, are as under:

CGST Rule 100: Assessment in Certain Cases (Chapter-XI: Assessment and Audit) [rule 100 substituted from 01/04/2019: refer Note 1]

(1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT 13 and a summary thereof shall be uploaded electronically in FORM GST DRC 07.

(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 shall also serve a summary thereof electronically in FORM GST DRC 01, 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 and summary thereof shall be uploaded electronically in FORM GST DRC 07.

(3) The order of assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT 16 and a summary of the order shall be uploaded electronically in FORM GST DRC 07.

(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the 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.

Amendments History:

1. Rule 100 substituted from 01/04/2019 vide Notification 16/2019. Please refer Notification 10/2017 for original/previous version of the Rule 100.

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