Rule 100 of CGST Rules - Assessment in certain cases

Rule 100 of CGST Rules - Assessment in certain cases

(updated as on 15.11.2017)

(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 theprovisions of section 63 in FORM GST ASMT-14 containing the grounds on which theassessment is proposed to be made on best judgment basis and after allowing a time offifteen 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 inFORM GST ASMT-16. (4) The person referred to in sub-section (2) of section 64 may file an application forwithdrawal of the summary assessment order in FORM GST ASMT17. (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.

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CHAPTER XI

ASSESSMENT AND AUDIT

Chapter XIof CGST Rules, 2017 consists of five rules relating to ASSESSMENT & AUDITRULES under the GST regime. All this rules are available for your ready reference. Rule 98 :Provisional Assessment Rule 99 :Scrutiny of returns Rule 100 :Assessment in certain cases Rule 101 : Audit Rule 102 : Special Audit

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