ASSESSMENT UNDER GST

Introduction –
➢ In terms of section 2(11) of the Act, “assessment” means determination of tax liability under this Act and includes
self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment.
➢ It is important to note that there is no provision permitting a Proper Officer to re-assess the tax liability of taxable
person. The provisions of the law permit a registered person to rectify any incorrect particulars furnished in the
returns. In terms of section 39(9), if a registered person discovers any omission or incorrect particulars furnished
in a return, he is required to rectify such omission or incorrect particulars in the return to be furnished for the tax
period during which such omission or incorrect particulars as are noticed (on payment of due interest), unless the
same is as a result of scrutiny, audit, inspection or enforcement activity by the tax authorities, or such rectification
is time barred (i.e., after 30th November following the end of the financial year, or the actual date of furnishing of
relevant Annual Returns, whichever is earlier).
➢ It is normally understood that an Assessment is conducted by a Proper Officer. In terms of section 2(91) of the
CGST Act, 2017, a “Proper Officer” in relation to any function to be performed under this Act, means the
Commissioner or the officer of the central tax who is assigned that function by the Commissioner.
➢ GST law is a voluntary compliance-based taxation system. One of the key features of GST is its self-assessment
system. The entire responsibility for assessment of tax liability has been entrusted upon with the taxable person
or the Business entity in line and spirit of the GST laws.
➢ The standard norm in tax laws is to make the supplier responsible for tax assessment, because the supplier alone
is aware of the details of his supply and all elements of value that are relevant for arriving at taxable value. This
means that taxpayers are required to self-assess their tax liability and file their returns accordingly.
➢ Assessment under GST is a crucial process that helps to ensure that taxpayers are complying with the GST laws
and regulations. The law has put onus of self-assessment on the taxpayers with a strong compliance verification
mechanism in place to ensure that the tax liabilities are discharged appropriately and in time. The officer will step
into the area of assessment of tax liabilities only in cases the legislation warrants him to do so in specified
situations.
➢ The word assessment is used in a comprehensive sense and includes all proceedings, starting with the filing of
the return or issue of notice and ending with the determination of the tax payable by the taxpayer and its recovery
by the proper officer.

Importance of Assessment under GST -

Assessment under GST is important for the following reasons:
➢ Ensures Compliance: Assessment ensures that taxpayers are complying with the GST laws and regulations.
GST Compliance is crucial for a smooth business work-flow. This helps prevent tax evasion and ensures that the
government collects tax revenue correctly.
➢ Detects Errors and Discrepancies: Assessment helps detect any errors or discrepancies in the returns filed by
taxpayers. This helps prevent the loss of tax revenue due to mistakes or intentional evasion.
➢ Improves Taxpayer Education: Assessment helps educate taxpayers on the correct procedures for calculating
and paying their taxes. This helps improve GST compliance and reduces the number of errors or discrepancies in
the returns filed.
Errors Commonly Committed While Discharging Tax Liability -
It is crucial to understand the common errors the taxpayers are making while filing the statutory returns. These errors
can result in incorrect assessment which ultimately leads to short payment or non-payment of tax. Some of the common
errors made while filing the returns are as under:
➢ Incorrect classification of goods and services: GST rates vary depending on the classification of goods and
services. It has to be ensured from the returns that the supply of goods and services are correctly classified and
the tax rate applied for determining the tax payable is correct.
➢ Delayed filing of returns: The statutory GST returns should be filed on or before the due dates, failing which
interest is attracted at prescribed rate and penal clauses are attracted.
➢ Failure to report input tax credit: Taxpayers are allowed to claim the input tax credit on their purchases goods
(inputs) and/or services (input services), which are utilised for discharging the tax liability on supply of goods and/or
services. Failure to report input tax credit correctly can result in incorrect assessment and in case of wrong
availment of the input tax credit, interest at prescribed rate and besides recovery of such wrongly availed input tax
credit, penalty is also attracted.
➢ Incorrect reporting of turnover: It has to be ensured that the taxpayers report their turnover correctly to avoid
incorrect assessment.

Types of Assessment under GST –

The following are the types of assessment under GST:
➢ By Taxpayer (Self-Assessment) (Sec 59 of CGST Act, 2017)
➢ By Proper Officer
• Provisional Assessment (Sec 60 of CGST Act, 2017)
• Summary Assessment (Sec 64 of CGST Act, 2017)
• Scrutiny of Returns (Sec 61 of CGST Act, 2017)
• Best Judgement Assessment
▪ Assessment of Non-Filers (Sec 62 of CGST Act,2017)
▪ Assessment of Unregistered Persons (Sec 63 of CGST Act, 2017)

Self-Assessment -
➢ Section 59 of the CGST Act, 2017, provides that every registered person shall self-assess the taxes payable and
furnish the prescribed return for each tax period. This is the first level of assessment, which is done by the taxpayers
themselves. In self-assessment, the taxpayer calculates and declares his tax liability in the returns filed and pays
his tax liability at the time of filing the return. This is done on a monthly, quarterly or annual basis, depending on
the turnover of the taxpayer. (Section 59 of CGST Act, 2017). Self-assessment does not mean ‘unsupervised self-
administration’.
➢ Self-Assessment does not confer authority of an assessing officer on the taxpayer. A taxpayer is required to
exercise this liberty to assess tax liability voluntarily with the risk of interest and penalty for any miscalculations or
misinterpretations without usurping the role of proper officer.
➢ Tax which is self-assessed consists of self-determination of (i) supply not excluded by schedule III (ii) taxability of
supply not covering alcohol, 5-petro product or securities (iii) classification – goods or services (iv) exemption (v)
liability on taxable person on forward charge and not on recipient on reverse charge basis (vi) valuation with
inclusions and exclusions (vii) admissibility of input tax credit and (viii) determination of ‘net tax’ liability.
➢ If the taxpayer discovers any omission or incorrect particulars in the returns furnished by him, other than the
omissions or commissions pointed out by the proper officer consequent to scrutiny of return or audit or inspection
or incorrect particulars, then the taxpayer has to rectify such omissions or incorrect particulars and pay the
differential tax, if any, along with interest.
➢ The rectification mentioned above is allowed to be carried out only till the 30th day of November following the end
of financial year to which such omissions or incorrect particulars pertain to or the actual date of filing of the Annual
Return of the relevant financial year, whichever is earlier.
➢ Final Assessment – If the department accept the self-assessment, it will become final assessment.
➢ Re-assessment - If department noticed any discrepancies, it will become re-assessment.

Provisional Assessment –
• As per section 60 (1) of the CGST Act, 2017 where the taxable person is unable to
• determine the value of goods or services or both or
• determine the rate of tax applicable thereto,
he may request the proper officer in writing giving reasons for payment of tax on a provisional basis.
➢ He may furnish an application in prescribed form stating there in the reasons for payment of the tax on a provisional
basis along with the documents in support of his request, electronically through the common portal, either directly
or through a Facilitation Centre notified by the Commissioner.
➢ The proper officer (i.e. The Asst. Commissioner / Dy. Commissioner of Central Tax) shall pass an order, within a
period not later than 90 days from the date of receipt of such request, allowing payment of tax on 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. The value of security cannot
exceed 25% of the amount* covered under the bond.
➢ The Asst. Commissioner/Dy. Commissioner of Central Tax provisionally determines the amount of tax payable by
the supplier and is subject to final determination.
➢ On provisional assessment, the supplier can pay tax on provisional basis but only after he executes a bond with
security, binding them for payment of the difference between the amount of tax as may be finally assessed and
the amount of tax provisionally assessed.

Furnishing of Bond and Security - The payment of tax on a provisional basis may be allowed, if the taxable person
executes a bond in the prescribed form along with the security.
The bond is a document whereby the taxpayer binds himself (i.e., agrees) to pay the differential tax, if any, payable on
finalization of the provisional assessment. The security is required to be furnished in the form of a bank guarantee for
an amount* as the proper officer may deem fit (subject to 25%of the amount* covered under the bond).
In order to save a taxpayer from the requirement of submitting separate bonds for different taxes, the GST law provides
that the bond furnished to the proper officer under the Central/State Goods and Services Tax Act/Integrated Goods
and Services Tax Act shall be deemed to be a bond furnished under the provisions of the other Acts and the rules
made there under.
*the term “amount” shall include the amount of integrated tax, central tax, State tax or Union territory tax and cess
payable in respect of such transaction.

Finalization of Provisional Assessment -

The final assessment order has to be passed by the proper officer within a period of 6 months from the date of the
communication of the order of provisional assessment. However, on sufficient cause being shown and for reasons to
be recorded in writing, the above period of 6 months may be extended:
(a) By the Joint/Additional Commissioner for a further period not exceeding 6 months, and
(b) by the Commissioner for such further period as he may deem fit not exceeding 4 years
For finalization of assessment, proper officer shall issue a notice in prescribed form, calling for such information and
records, as may be required and shall issue a final assessment order specifying the amount payable by the registered
person or the amount refundable, if any.

Interest Liability -
➢ Where the tax liability as per the final assessment is higher than the provisional assessment, i.e. the tax
becomes due consequent to the order of final assessment: The registered person in addition to the differential tax
shall be liable to pay interest on the tax due but not paid, at the rate specified under section 50(1) from the date
the tax was due to be paid originally till the date of actual payment.
In simple words, in case any tax amount becomes payable subsequent to finalization of the provisional
assessment, then interest at the specified rate will also be payable by the taxable person from the first day after
the due date of payment of the tax till the date of actual payment, whether such amount is paid before or after the
issuance of order for final assessment.
➢ Where the tax liability as per the final assessment is less than in provisional assessment i.e. tax becomes
refundable consequent to the order of final assessment, the registered person shall be paid interest at the rate
 specified under section 56 for any period exceeding 60 days from the date of receipt of application moved in
accordance with the provisions of Section 54(1), till the date of refund of such tax.
In simple words, in case any tax amount becomes refundable subsequent to finalization of the provisional
assessment, then interest (subject to the eligibility of refund and absence of unjust enrichment) is payable at the
specified rate for the period of delay (i.e., beyond 60 days from the date of the final assessment order).

Release of Security -
The applicant may file an application for release of the security furnished after issue of the final assessment order. The
proper officer shall release the security after ensuring that applicant has paid the amount specified in the final
assessment order and issue an order within a period of 7 working days from the date of receipt of the application.

Procedure of Provisional Assessment

➢ The supplier requesting for payment of tax on a provisional basis has to furnish an application along with the
documents in support of his request, electronically in FORM GST ASMT-01 on the common portal.
➢ The Asst. Commissioner/Dy. Commissioner of Central Tax will scrutinize the application in FORM GST ASMT-01.
In case, additional information or documents in support is required by the Asst. Commissioner/Dy. Commissioner
of Central Tax to decide the case, notice in FORM GST ASMT-02 will be issued to the supplier requesting for
submission of the same
➢ The supplier has to file a reply to the notice in FORM GST ASMT-03, and if he desires can also appear in person
before the Asst. Commissioner/Dy. Commissioner of Central Tax to explain his case.
➢ The Asst. Commissioner/Dy. Commissioner of Central Tax will then issue an order in FORM GST ASMT- 04 within
a period not later than ninety days from the date of receipt of the request, allowing the payment of tax on a
provisional basis.
➢ The security will not exceed twenty-five percent of the amount covered under the bond. The supplier has to execute
the bond in FORM GST ASMT-05 along with a security in the form of a bank guarantee for an amount as mentioned
in FORM GST ASMT-04.
➢ On executing the bond, the process of the provisional assessment is complete and the supplier can supply the
goods or services or both and pay the tax at the rate or on the value that has been indicated in the order in FORM
GST ASMT-04.
➢ The provisional assessment will be finalized, within a period not exceeding six months from the date of issuance
of FORM GST ASMT-04.
➢ The Asst. Commissioner/Dy. Commissioner of Central Tax will issue a notice in FORM GST ASMT-06, calling for
information and records required for finalization of assessment and shall issue a final assessment order, specifying
the amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07.
➢ Once the order in FORM GST ASMT-07 is issued, the supplier has to file an application in FORM GST ASMT-08
for the release of the security furnished.
➢ On receipt of this application the Asst. Commissioner/Dy. Commissioner of Central Tax will issue an order in FORM
GST ASMT-09 within a period of seven working days from the date of the receipt of the application, releasing the
security after the amount payable if any as specified in FORM GST ASMT-07 has been paid.

Scrutiny of Returns –
➢ Verifying the correctness of return -
The return furnished by a registered person may be selected for scrutiny by proper officer to verify its correctness.
Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the
same with reference to the information available with him. It is a non-compulsory pre-adjudication process

➢ Issue of notice (Form GSTR ASMT -10) -

In case any discrepancy is found during scrutiny of return, proper officer shall issue a notice to the said person
informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding 30 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.
Circumstances under which Form GST ASMT-10 is issued:
• Short payment of Tax, i.e., Diff between GSTR-1 Vs. GSTR-3B
• Excess ITC claimed in GSTR-3B Vs. Auto Populated in GSTR-2A / 2B
• RCM not paid compared with Auto Populated in GSTR- 2A / 2B
• Additional Turnover declared in GSTR-9 but Tax not paid through DRC-03.
➢ Reply to notice (Form GST ASMT – 11) -
The registered person to whom notice is issued within a period of 30 days from the date of service of the notice or
such further period as may be permitted by the proper officer may–
• accept the discrepancy as mentioned in the notice and pay the tax, interest and any other amount arising from
such discrepancy and inform the same; or
• furnish an explanation for the discrepancy to the proper officer regarding non-acceptance of discrepancy.
➢ Action by Proper Officer
Where the explanation furnished by the registered person or the information submitted is found to be acceptable,
the proper officer shall inform him accordingly in Form GST ASMT-12 and no further action shall be taken in this
regard.
In case no satisfactory explanation is furnished by registered person or where the registered person, after
accepting the discrepancies, fails to take the corrective measure in his return for the month in which the
discrepancy is accepted, the proper officer may take recourse to any of the following provisions, namely:
(a) proceed to conduct audit under section 65 of the Act;
(b) direct the conduct of a special audit under section 66 which is to be conducted by a Chartered Accountant or
a Cost Accountant nominated for this purpose by the Commissioner; or
(c) undertake procedures of inspection, search and seizure under section 67 of the Act; or
(d) initiate proceeding for determination of tax and other dues under Section 73 or 74 of the Act.

Summary Assessment –
➢ Summary assessment means a fast-track assessment based on the return filed by the taxpayer and is done in
certain special cases to protect the interest of revenue. Summary assessment is usually done in cases of defaulting
or absconding taxpayers when the tax authorities believe that the taxpayer is trying to evade tax or when there is
a threat to revenue.
➢ Before initiation of Summary Assessment, there must be evidence of tax liability and the proper officer should have
sufficient ground that delay in assessment may adversely affect the interest of revenue. Therefore, the assessment
is required to be completed on priority basis without the presence of the taxpayer.
➢ Section 64 of the CGST Act, 2017 empowers the proper officer to carry out Summary Assessment with prior
permission of the Additional Commissioner or Joint Commissioner, if he has evidence that the taxpayer has
incurred a liability to pay tax and has sufficient ground to believe that delay in passing order will adversely affect
the interest of revenue. That means, Summary Assessment cannot be initiated by the proper officer suo-moto.
➢ Summary assessments are often carried out in situations where it is not possible to identify the taxable person
concerned in a case of supply of goods. If some person comes forward to claim the ownership of the unaccounted
goods and to pay tax thereon, then for that he will be the taxable person. When the taxable person is not
ascertainable then as per proviso to Section 64(1) of the CGST Act, 2017, in such cases the person in charge of
such goods at that relevant time shall be deemed to be the taxable person and the tax liability is fastened on such
person.
➢ The procedure to be followed in respect of Summary Assessment is provided in Rule 100 of the CGST Rules,
2017.
➢ There is no provision to issue any notice before passing the assessment order. However, opportunity to produce
documents showing details of goods and to prove that such goods are accounted is given during the course of the
Summary Assessment proceedings.
➢ Rule 100(3) CGST Rules, 2017 provides for issuance of order of assessment in FORM GST ASMT-16 and the
summary of the order shall be uploaded electronically in FORM GST DRC-07.
➢ No time limit has been prescribed for passing the above said order. It is necessary to pass a speaking order
containing introduction, discussion and finding, conclusion, amount of all applicable taxes (CGST/SGST/IGST)
assessed, interest and penalty payable.
➢ Section 64(2) of the CGST Act, 2017 provides that the taxable person against whom the Summary Assessment
order is passed, can apply to the Additional Commissioner or Joint Commissioner electronically in FORM GST
ASMT-17 for withdrawal of said order, within 30 days from the date of receipt of the order. The Additional
Commissioner after considering the grounds made by such taxable person in his application shall either withdraw
the Summary Assessment order if the same is found erroneous or reject the application if the grounds are not
legally acceptable. The order of withdrawal of Summary Order or rejection of the application of taxable person, has
to be issued in FORM GST ASMT-18.

Best Judgement Assessment –

As per Section 62 of the CGST Act, 2017 (i.e. assessment of non-filers of return) provides for best judgment
assessment where a registered person fails to furnish the return even after the service of a notice and pass order
taking into account all the relevant material which is available or which he has gathered within a period of five years
from the due date of filing annual return. Similar provision exists for unregistered persons under Section 63 of the
CGST Act, 2017.

Best Judgment Assessment In Respect Of Non-Filers

➢ Assessment in respect of the non-filers of statutory returns is vital for maintaining compliance and identifying
taxpayers who haven’t met their filing responsibilities. Continuous vigil is maintained on the GST portal to pinpoint
registered taxpayers who fail to submit their returns by the specified deadlines. Through the GST system, reports
and alerts are automatically generated for non-filers, aligned with the frequency of return filing, whether it’s on a
monthly, quarterly, or annual basis.
➢ Intimations are sent to non-filers, outlining their failure to submit returns within the set timeframe. If the taxpayer
disregards the intimation or fails to file the necessary returns within the specified duration after receiving the
intimation/ notice, assessment proceedings can be initiated.
➢ In case of absence of any of the essential points required for regular assessment, i.e., non-submission of
documents and records by taxable person, proper officer not satisfied with the correctness of records submitted
by taxable person or taxable person not co-operating with proper officer for enabling him to complete the regular
assessment, in such cases, the proper officer will determine the tax liability of the taxable person to the best of his
judgement on the basis of records, documents or any other information in possession of such proper officer.
➢ In such cases either no documents or records are furnished/claims are not substantiated or the records and/or
evidence produced before the proper officer are rejected as being unreliable or incomplete/incorrect, either wholly
or in part.
➢ Section 62 of the CGST Act, 2017 provides for best judgement assessment in respect of such non-filers of returns
prescribed under Section 39 or Section 45.
➢ Section 46 of the CGST Act, 2017 read with Rule 68 of CGST Rules, 2017 provides for issuance of notice in FORM
GSTR-3A to the person who fails to file the statutory returns, viz, GSTR-3B return and GSTR-10 (Final Return),
prescribed under Section 39 and 45, respectively. Issuance of notice under Section 46 operates as a pre-condition
for initiating proceedings under Section 62 of the said Act.
➢ Section 62 of the CGST Act, 2017 states that if a registered taxable person fails to furnish the return under Section
39 or Section 45 even after the service of a notice under Section 46, which provides for issuance of notice to the
non-filers, the proper officer may assess the tax liability of such person to the best of his judgement taking into
account all the relevant material available or which he has gathered and issue an assessment order within a period
of five years from the due date for furnishing of the annual returns for the financial year to which the tax not paid
relates.
➢ The provisions of Section 62 can be invoked only in case of registered taxable persons who have failed to file
returns, as required, under Section 39 or final return on cancellation of registration under Section 45 of the Act.
Section 62 cannot be invoked for non-filing of GSTR-1 or GSTR-9 Annual Return.
➢ If the taxpayer fails to furnish the return within 15 days of issue of notice under Section 46 then the proper officer
may assess the tax liability in accordance with the provisions of Rule 100 (Summary Assessment) of the CGST
Rules, 2017.
➢ The Best Judgement Assessment has to be made on the basis of the material available on record and the
information gathered by the proper officer and the circumstances of each case.
➢ In terms of Rule 100 of the CGST Rules, 2017, the order of assessment made under Section 62(1) has to be
issued in FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in FORM GST DRC-07.
➢ If the taxpayer furnishes a valid return within 30 days of the service of the above said assessment order in FORM
GST ASMT-13, the said assessment order shall be deemed to have been withdrawn but the liability for payment
of interest under Section 50(1) or for the payment of late fee under Section 47 shall continue.
➢ However, if the taxpayer fails to furnish a valid return within sixty days of the service of the said assessment order,
he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred
rupees for each day of delay ‘beyond sixty days of the service of the said assessment order and in case he
furnishes valid return within such extended period, the said assessment order shall be deemed to have been
withdrawn, but the liability to pay interest or to pay late fee will remain.
➢ In case returns are not filed within 30 days even after the order of best judgement is passed under Section 62, the
order becomes final and even if returns are filed subsequently, the order cannot be withdrawn.
➢ Since FORM GST DRC-07 will also be issued, best judgement assessment under section 62 will lead to recovery
of tax assessed and demand made in order in FORM GST ASMT-13.

Assessment Of Unregistered Persons -

➢ Section 63 of the CGST Act, 2017 provides that when a taxable person fails to obtain registration even though
liable to do so or whose registration has been cancelled but who was liable to pay tax, the proper officer may
proceed to assess the tax liability of such taxable person to the best of his judgement for the relevant tax periods.
➢ Under Section 63 of the CGST Act, 2017, even when a taxable person is ‘unregistered’, the proper officer is vested
with jurisdiction to not only identify taxable transactions but also pass an order of assessment on best judgement
basis and fasten an enforceable demand. However, once registration is obtained, use of best judgement method
permitted in case of unregistered persons cannot be applied against registered persons even for the period prior
to their date of registration.
➢ For assessment of unregistered person, the proper officer has to resort to third party sources like information
shared with Income Tax, ROC, etc. Information can also be gathered by initiating search and seizure proceedings
after taking necessary approvals of the Competent Authority.
➢ The proper officer will issue an assessment order within a period of five years from the due date for furnishing of
the annual return for the financial year to which the tax not paid relates. No such assessment order shall be passed
without giving the person an opportunity of being heard.
➢ Rule 100(2) of the CGST Rules, 2017 prescribes that 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.
➢ After allowing a time of fifteen days to furnish reply, if any, the proper officer shall pass an order in FORM GST
ASMT-15 and summary thereof shall be uploaded electronically in FORM GST DRC-07.
 Forms Available for Description of the Form
FORM GST ASMT - 01 For Taxpayer Application for Provisional Assessment under section 60
FORM GST ASMT - 02 For Tax Official Notice for Seeking Additional Information/Clarification/ Documents for
provisional assessment
FORM GST ASMT - 03 For Taxpayer Reply to the notice seeking additional information
FORM GST ASMT - 04 For Tax Official Order of Provisional Assessment
FORM GST ASMT - 05 For Taxpayer Furnishing of Security
FORM GST ASMT - 06 For Tax Official Notice for seeking additional information / clarification / documents for
final assessment
FORM GST ASMT - 07 For Tax Official Final Assessment Order
FORM GST ASMT - 08 For Taxpayer Application for Withdrawal of Security
FORM GST ASMT - 09 For Tax Official Order for release of security or rejecting the application
FORM GST ASMT - 10 For Tax Official Notice for intimating discrepancies in the return after scrutiny
FORM GST ASMT - 11 For Taxpayer Reply to the notice issued under section 61 intimating discrepancies
in the return
FORM GST ASMT - 12 For Tax Official Order of acceptance of reply against the notice issued under section
61
FORM GST ASMT - 13 For Tax Official Assessment order under section 62
FORM GST ASMT - 14 For Tax Official Show Cause Notice for assessment under section 63
FORM GST ASMT - 15 For Tax Official Assessment order under section 63
FORM GST ASMT - 16 For Tax Official Assessment order under section 64
FORM GST ASMT - 17 For Taxpayer Application for withdrawal of assessment order issued under section
64
FORM GST ASMT - 18 For Tax Official Acceptance or Rejection of application filed under section 64 (2)