GST Rules on Audit and Assessment
GST Rules on Audit and Assessment are released by GSTIN. These rules contains the procedures related to Audit and Assessment in GST.
|
Sl. No. |
Purpose |
Form |
|
1 |
Application for payment on provisional basis |
GST ASMT-01 |
|
2 |
Notice on receipt of application above to appear in person or furnish additional information or documents |
GST ASMT-02 |
|
3 |
Reply to Notice above |
GST ASMT-03 |
|
4 |
Order accepting or rejecting the application above |
GST ASMT-04 |
|
5 |
Execution of Bond |
GST ASMT-05 |
|
6 |
Notice for information for finalisation of Assessment |
GST ASMT-06 |
|
7 |
Final Assessment Order |
GST ASMT-07 |
|
8 |
Form for release of release of security |
GST ASMT -08 |
|
9 |
Release of security amount (Within 7 days of application above) |
GST ASMT-09 |
|
10 |
Issue of Notice for Scrutiny |
GST ASMT-10 |
|
11 |
Explanation and acceptance of discrepancy in Notice in 10 th point above and payment |
GST ASMT -11 |
|
12 |
When the explanation submitted above is found acceptable |
GST ASMT-12 |
|
13 |
Order of Assessment u/s 62(1) |
GST ASMT-13 |
|
14 |
Notice to unregistered person u/s 63 |
GST ASMT-14 |
|
15 |
Reply for Notice above |
GST ASMT -15 |
|
16 |
Order of Summary Assessment |
GST ASMT-16 |
|
17 |
Application for withdrawal of summary Assessment |
GST ASMT-17 |
|
18 |
Order for withdrawal or rejection of application filed above |
GST ASMT-18 |



