Goods and Services Tax (GST) and Corporate Tax Planning · Assessment, Audit, Scrutiny, Demand and Recovery, Advance Ruling, Appeals and Revision

Assessment under GST: Types and Sections 59 to 64

Updated 11 October 2026 · Fact-checked

Assessment under GST is the determination of a person's tax liability. The CGST Act provides self-assessment (Section 59), provisional assessment (60), scrutiny of returns (61), best-judgment assessment of non-filers (62) and unregistered persons (63), and summary assessment (64). Identify the type from the facts, then apply its conditions, time limits and remedy.

Understand Assessment under GST

Assessment means working out how much tax a person owes. Under GST, the system starts with trust. You work out your own tax and pay it. The officer steps in only when something is wrong, missing or uncertain.

The Act gives six situations. Self-assessment (Section 59) is the normal case: every registered person self-assesses tax and files a return for each tax period as specified under Section 39. Provisional assessment (Section 60) helps you when you cannot fix the value or the rate of tax. Scrutiny (Section 61) is the officer's check of your return for correctness.

Three sections deal with default or urgency. Section 62 covers registered persons who do not file returns even after a notice under Section 46. Section 63 covers persons who should have registered but did not, and those whose registration was cancelled under Section 29(2) but who were liable to pay tax. Section 64 is summary assessment, used when delay may harm revenue.

A simple way to remember: 59 is you, 60 is you with a doubt, 61 is the officer checking, 62 and 63 are the officer's best judgment on defaulters, and 64 is the officer acting fast to protect revenue.

In answers, always tie each type to its trigger, who decides, the time limit and how the person can undo or challenge it. Examiners test these points.

Key rules to remember

Self-assessment (Section 59): Every registered person self-assesses tax and files a return for each tax period under Section 39; No officer order is needed. This is the default mode.
Provisional assessment: request and order (Section 60(1)): Written request with reasons → proper officer order within 90 days of receipt; Available when you cannot determine the value or the rate of tax. The officer allows payment at the rate or value he specifies.
Provisional assessment: bond (Section 60(2)): Bond in the prescribed form with surety or security as the officer deems fit; The bond binds you to pay the difference between tax finally assessed and tax provisionally assessed.
Final order timeline (Section 60(3)): Final order within 6 months of the communication of the provisional order; Extension for sufficient cause with reasons recorded: Joint or Additional Commissioner up to 6 more months; Commissioner up to 4 years more.
Interest and refund (Section 60(4) and (5)): Interest at the Section 50(1) rate from the first day after the due date until actual payment; Applies whether payment is made before or after the final order. Refund after final assessment carries interest as per Section 56, subject to Section 54(8).
Scrutiny of returns (Section 61): Notice of discrepancies → explanation → 30 days (or further period allowed); If the explanation is acceptable, no further action. If not, or the discrepancy is accepted but not corrected in the return for the month of acceptance, the officer may act under Section 65, 66 or 67, or determine tax under Section 73, 74 or 74A.
Non-filers (Section 62): Best-judgment order within 5 years from the due date of the annual return for the relevant financial year; Only after a Section 46 notice is ignored. A valid return within 60 days of service of the order deems the order withdrawn; interest and late fee continue. A further 60 days is allowed on an additional late fee of ₹100 per day beyond the first 60 days.
Unregistered persons (Section 63): Best-judgment order within 5 years from the due date of the annual return for the relevant financial year; Opportunity of being heard is mandatory before the order.
Summary assessment (Section 64): Previous permission of Additional or Joint Commissioner + sufficient grounds to believe delay may harm revenue; The person may apply within 30 days of receipt of the order, or the Additional or Joint Commissioner may act on his own motion, if the order is considered erroneous. The order is withdrawn and the procedure under Section 73, 74 or 74A follows.

How to solve Assessment under GST questions

Use this method for any case-based question on assessment. It keeps the provision, analysis and conclusion structure the examiner expects.

1Read the facts and mark the trigger: normal return, doubt on value or rate, a discrepancy, non-filing, non-registration, or urgency to protect revenue.
2Name the type of assessment and the section, for example provisional assessment under Section 60.
3State the rule in plain words with its conditions, such as a written request, bond, or notice under Section 46.
4Apply the time limits to the dates given: 90 days, 6 months, 30 days, 60 days or 5 years. Count from the correct starting point.
5Identify who acts and who must approve, such as the proper officer or the Additional or Joint Commissioner.
6Check the consequences: interest, late fee, deemed withdrawal, or a move to Section 73, 74 or 74A.
7Give a clear conclusion in one or two lines and add a practical point, such as filing the return or applying within 30 days.

Quickest way: Trigger-to-section mapping

When to use it: Use when the question is short and asks which assessment applies or what the person should do.

Unable to fix value or rate: Section 60.
Officer queries return mismatch: Section 61.
Registered but not filing after notice: Section 62.
Not registered though liable, or cancelled under Section 29(2): Section 63.
Urgent, revenue at risk, officer needs prior approval: Section 64.
Then write the time limit and the remedy for that section in one line each.

Common mistakes in Assessment under GST

Treating scrutiny under Section 61 as a formal assessment that ends in an order.
The word scrutiny sounds like assessment.
Fix: Section 61 is a verification step. It leads to no further action if you explain, or to action under Section 65, 66, 67, or determination under Section 73, 74 or 74A if you do not.
Saying the officer can pass a provisional order without the taxpayer asking.
Students assume all assessments are officer-initiated.
Fix: Provisional assessment starts with your written request giving reasons. The officer then orders within 90 days of receipt.
Forgetting the bond in provisional assessment.
Students remember the request and the order but skip the safeguard.
Fix: Payment on a provisional basis may be allowed if you execute a bond with surety or security as the officer deems fit, covering the difference in tax.
Mixing up the 60-day and 30-day periods.
Both appear in Sections 62 and 64 and look similar.
Fix: Section 62: valid return within 60 days of service deems the order withdrawn. Section 64: application within 30 days of receiving the order. Section 61: 30 days to explain.
Believing a non-filer's best-judgment order is final once passed.
The order looks like the end of the process.
Fix: A valid return filed within 60 days of service (or within the further 60 days on additional late fee) deems the order withdrawn, though interest and late fee continue.
Omitting the hearing in Section 63 and the prior permission in Section 64.
Students focus on time limits only.
Fix: Section 63 orders need an opportunity of being heard. Section 64 needs previous permission of the Additional or Joint Commissioner.

Worked examples

Example 1

Kaveri Polymers Pvt Ltd is unsure whether a new product is classified at a rate that applies to it. It wants to pay tax on a provisional basis. The proper officer receives its written request on 10 March 2027 and issues a provisional order on 25 April 2027, which is communicated the same day. Advise on the procedure and the latest date for the final order, without any extension.

Show the solution

Provision: under Section 60(1), a taxable person unable to determine the value or the rate of tax may request the proper officer in writing, giving reasons, to allow payment on a provisional basis.
Officer's timeline: the order must be passed within 90 days of receipt of the request. From 10 March 2027, 25 April 2027 is 46 days later, so the order is within time.
Condition: under Section 60(2), Kaveri must execute a bond in the prescribed form, with surety or security as the officer deems fit, for the difference between the tax finally assessed and the tax provisionally assessed.
Final order: under Section 60(3), the officer must pass it within 6 months of the communication of the provisional order. Communication was on 25 April 2027, so the last date is 25 October 2027.
Extension: for sufficient cause and with reasons recorded, the Joint or Additional Commissioner may extend by up to 6 months, and the Commissioner by a further period up to 4 years.
Interest: under Section 60(4), interest at the Section 50(1) rate applies on tax not paid by the due date under Section 39(7), from the first day after the due date until actual payment.

Answer: Kaveri must request in writing with reasons and execute a bond. The provisional order was timely. The final order is due by 25 October 2027 unless extended. Interest runs on tax not paid by the due date until actual payment.

Example 2

Meridian Traders, a registered dealer in Pune, did not file its returns for several months despite a notice under Section 46. The officer served a best-judgment assessment order on 1 June 2027. Meridian files a valid return on 15 August 2027. Is the order withdrawn?

Show the solution

Provision: under Section 62(1), where a registered person fails to file the return even after a Section 46 notice, the officer may assess to the best of his judgment on available material.
Facts: the notice condition is met, so the order is valid in principle.
Time to respond: under Section 62(2), a valid return within 60 days of service of the order deems the order withdrawn. 60 days from 1 June 2027 ends on 31 July 2027.
Filing on 15 August 2027 is 75 days after service. It is outside the first 60 days.
Proviso: a further 60 days is allowed, on payment of an additional late fee of ₹100 for each day of delay beyond 60 days. The extended window ends on 29 September 2027, so 15 August 2027 is within it.
Additional late fee: the delay beyond 60 days is 15 days (1 August to 15 August 2027), so the fee is 15 × ₹100 = ₹1,500.
Interest under Section 50(1) and late fee under Section 47 continue.

Answer: Yes. The order is deemed withdrawn because the valid return was filed within the extended 60 days, on payment of an additional late fee of ₹1,500. Interest and the Section 47 late fee still apply.

Exam tips

Write the section number with the type of assessment in the first line. Case-based answers earn marks for correct provision, analysis and conclusion.
Learn the time limits as a small list: 90 days, 6 months, 30 days, 60 days, 5 years. Examiners build questions around them.
For Section 64, always mention previous permission and the 30-day application, and that the order is withdrawn and Section 73, 74 or 74A applies.
Use the dates in the facts. Show your counting so partial marks are safe.
Add one practical line, such as filing the pending return or keeping the bond documents ready.

Practice questions from Assessment, Audit, Scrutiny, Demand and Recovery, Advance Ruling, Appeals and Revision

Assessment under GST in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Assessment under GST: frequently asked questions

What are the types of assessment under GST?

The CGST Act covers self-assessment (Section 59), provisional assessment (Section 60), scrutiny of returns (Section 61), assessment of non-filers (Section 62), assessment of unregistered persons (Section 63) and summary assessment (Section 64).

When can a person ask for provisional assessment under Section 60?

When he cannot determine the value of goods or services or the rate of tax. He must request the proper officer in writing with reasons. Payment is allowed on a provisional basis only if he executes a bond with surety or security.

What is the difference between scrutiny and summary assessment?

Scrutiny under Section 61 is a check of the return, where the officer seeks an explanation of discrepancies. Summary assessment under Section 64 is an urgent assessment order, passed with prior permission, when delay may harm revenue.

Can a summary assessment order under Section 64 be challenged?

Yes. The taxable person can apply within 30 days of receiving the order. The Additional or Joint Commissioner can also act on his own motion if the order is erroneous. The order is withdrawn and the procedure under Section 73, 74 or 74A follows.