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<h1>Assessment procedures require specified GST forms, notice with stated grounds, an opportunity to reply, and electronic summaries.</h1> Rule 100 requires specified assessment orders and summary assessment orders to be issued in designated FORM GST ASMT series and mandates electronic uploading of summaries in FORM GST DRC-07; notices for best judgment assessments must be issued in FORM GST ASMT-14 with an electronic summary in FORM GST DRC-01, a time to reply allowed, and resultant orders in FORM GST ASMT-15. It further provides for withdrawal applications in FORM GST ASMT-17 and final withdrawal or rejection orders in FORM GST ASMT-18.
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