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)

(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 subsection (2) of section 64 shall be issued in FORM GST ASMT 18.

CGST Rule 100: Assessment in Certain Cases (Chapter-XI: Assessment and Audit) 

(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. CGST Rule 100 substituted w.e.f. 01/04/2019 vide Central Tax Notification 16/2019 dt. 29/03/2019.

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Note: The CGST Rules 2017 along with the prescribed Forms were initially notified vide Central Tax Notifications 3/2017 dt. 19/06/2017 (Rule 1 to 26), 10/2017 dt. 28/06/2017 (Rules 27 to 138) and 15/2017 dt. 01/07/2017 (Rules 139 to 162). These Rules/ Forms were subsequently amended by CBIC through various Notifications issued from time to time. Information on this page is a Rule-wise compilation of Amendments made by all such Notifications upto 29/12/2021, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.