Summary Assessment in GST: Fast-Track Process for Revenue Protection, Rule 100 of CGST Rules, FORM GST ASMT-16

Summary assessment under GST law is a fast-track process conducted in special cases to protect revenue interests, particularly when taxpayers are defaulting or absconding. It requires evidence of tax liability and prior permission from an Additional or Joint Commissioner. The assessment can proceed without taxpayer presence and is often used when the taxable person is unidentifiable. Rule 100 of the CGST Rules outlines the procedure, and orders are issued in FORM GST ASMT-16 and uploaded electronically. Taxpayers can apply for withdrawal of the order within 30 days if found erroneous, with decisions communicated in FORM GST ASMT-18.