GST Rules on Audit and Assessment
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 |
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