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of <h1>Guide to GST Assessment: Section 62 and 64 Procedures Explained with FORM GST ASMT-13 to ASMT-18</h1> The statutory provisions outline the process for assessment and audit under GST rules. An assessment order under section 62 is issued using FORM GST ASMT-13. A notice for best judgment assessment is issued in FORM GST ASMT-14, allowing the taxpayer 15 days to respond before an order is passed in FORM GST ASMT-15. Summary assessment orders under section 64 are issued in FORM GST ASMT-16. Taxpayers can apply for withdrawal of such orders using FORM GST ASMT-17, and decisions on these applications are communicated via FORM GST ASMT-18.
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