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of <h1>Assessment orders must use prescribed GST forms with electronic summaries; 15-day reply for best-judgment notices and form-based withdrawals</h1> Orders of assessment under the specified provisions must be issued in designated GST assessment forms with electronic summaries uploaded to the prescribed repository. Where best-judgment assessment is proposed, the officer must issue a notice specifying grounds in the prescribed form and serve an electronic summary; the taxable person is given fifteen days to reply before a formal assessment order is passed and its summary uploaded. Summary assessments follow a separate prescribed form; the affected person may apply for withdrawal using the prescribed form, and the authority must issue either a withdrawal or rejection order in the prescribed form.
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