GST Assessments

  • Self Assessment by Registered Person
  • Assessment by Tax Authorities
  • Provisional
  • Scrutiny
  • Best Judged Assessment
  • Summary Assessment
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Type of Assessments
Done by the Registered Person himself:
1 Self-Assessment:

Every registered person is required to assess the tax payable under the Act and file the return for the same in the forms as already discussed in Returns section.

Done by Tax Authorities:
1Provisional Assessment:
  • Applies when Registered Person is not able to determine the taxable value or rate of tax
  • Registered person shall file a request in writing to the proper officer for the provisional assessment
  • The officer is required to pass the order within 90 days of such request form the registered person.
  • Registered person shall execute a bond as a surety or security as the proper officer may deem fit. The bond will treated like a surety for the payment f the difference between the amount of tax as may be finally assessed and the amount of tax provisionally assessed
  • Final Assessment order shall be passed within 6 months of passing provisional assessment order.
2Scrutiny Assessment:
  • Scrutiny of Returns can be done by the proper officer to verify its correctness.
  • If any discrepancies are found in the return the officer shall communicate the same to the registered person and shall ask for explanation:
  • Explanation found Satisfactory: Shall be informed to Registered person and no further actions will be taken
  • Explanation NOT found Satisfactory:
    1. Explanation is not found satisfactory within 30 days, or
    2. After accepting the discrepancies, corrective measures are not taken by the registered person in the return:
    The Proper Office may:
    1. Conduct audit of the tax payer u/s 65
    2. Start Special Audit procedure u/s 66
    3. Inspect and search the places of business of the tax payer
    4. Start Demand and Recovery provisions
3Assessment of Non-Filers of Returns:
  • Registered Person fails to furnish the prescribed returns either by himself or after the service of notice u/s 46 for the submission of the same.
  • The Proper Officer will then proceed with the BEST JUDGED ASSESSMENT.
  • The proper officer will determine the Tax Liability taking into account all the material which is available or has been gathered.
  • Proper Officer shall issue the assessment order within 4 years of furnishing the annual return (i.e. 31st December of the following year) for the financial year to which the tax has not been paid.
  • Registered person shall furnish the return within 30 days of the service of the assessment order and shall be liable to pay the interest and late fees thereon.
4Assessment of Unregistered persons:
  • The Proper Officer will then proceed with the BEST JUDGED ASSESSMENT in following cases:
    1. The Taxable person has failed to take registration under the Act even if he was liable to do so.
    2. The Registration Certificate has been cancelled
  • Proper Office shall issue the assessment order within 5 years of furnishing the annual return (i.e. 31st December of the following year) for the financial year to which the tax has not been paid.
  • Before issuing the assessment order an opportunity of being heard shall be given to the Registered Person.
5Summary Assessment in certain special cases:
  • Proper Officer may proceed to determine the Tax liability of a Registered Person, if any evidence of tax liability comes to his notice.
  • Prior approval of Additional Commissioner or Joint Commissioner shall be required by the proper officer before starting the assessment.
  • Such assessment is done to protect the interest of the revenue.