Section 64 of CGST Act,2017 -Summaryassessment incertainspecial cases

Section 64 of CGST Act,2017 -Summaryassessment incertainspecial cases

Section 64 of CGST Act,2017 from bare act : (1) The proper officer may, on any evidence showing a tax liability of a personcoming to his notice, with the previous permission of Additional Commissioner orJoint Commissioner, proceed to assess the tax liability of such person to protect the interestof revenue and issue an assessment order, if he has sufficient grounds to believe that anydelay in doing so may adversely affect the interest of revenue: Provided that where the taxable person to whom the liability pertains is not ascertainableand such liability pertains to supply of goods, the person in charge of such goods shall bedeemed to be the taxable person liable to be assessed and liable to pay tax and any otheramount due under this section. (2) On an application made by the taxable person within thirty days from the date ofreceipt of order passed under sub-section (1) or on his own motion, if the AdditionalCommissioner or Joint Commissioner considers that such order is erroneous, he may withdrawsuch order and follow the procedure laid down in section 73 or section 74.

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CHAPTER XII

ASSESSMENT

Chapter XII of the CGST Act,2017 covers six sections relating toASSESSMENT under GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 59 : Self Assessment Section 60 :Provisional Assessment Section 61 :Scrutiny ofreturns Section 62 :Assessment ofnon-filers ofreturns Section 63 : Assessment ofunregisteredpersons Section 64 : Summaryassessment incertainspecial cases