Assessment procedures require specified GST forms, notice with stated grounds, an opportunity to reply, and electronic summaries. 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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessment procedures require specified GST forms, notice with stated grounds, an opportunity to reply, and electronic summaries.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.