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of <h1>Rule 100 CGST 2017: Procedures for Assessment Orders, Notice Issuance, and Application for Withdrawal Explained</h1> Rule 100 of the Central Goods and Services Tax Rules, 2017, outlines the procedures for assessment in specific cases. It mandates that assessment orders under section 62(1) be issued in FORM GST ASMT-13, with summaries uploaded in FORM GST DRC-07. Notices for assessments based on best judgment under section 63 are issued in FORM GST ASMT-14, allowing a 15-day response period before finalizing the order in FORM GST ASMT-15. Assessments under section 64(1) are issued in FORM GST ASMT-16. Applications for withdrawal of such orders can be filed in FORM GST ASMT-17, with decisions issued in FORM GST ASMT-18.
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