Skip to content

CA Final · Indirect Tax Laws · Assessment and Audit

Ganga Traders, a taxable person, did not file returns. The proper officer issues a notice in FORM GST ASMT-14 on 1 March proposing a best judgment assessment and serves it on that date. The notice and summary are served as required. Under rule 100 of the CGST Rules, 2017, which statement is correct?

For best judgment assessment the officer issues ASMT-14 with a summary in DRC-01, allows fifteen days for reply, then passes the order in FORM GST ASMT-15 and uploads its summary in FORM GST DRC-07. The other options use wrong forms or time limits.

  1. AA summary is served in FORM GST DRC-01, the person is allowed fifteen days to reply, and the order is then passed in FORM GST ASMT-15 with its summary uploaded in FORM GST DRC-07Correct
  2. BNo summary is required with the notice; the person is allowed thirty days and the order is passed in FORM GST ASMT-13
  3. CA summary is served in FORM GST DRC-01, the person is allowed seven days to reply, and the order is passed in FORM GST ASMT-16
  4. DThe order is passed in FORM GST ASMT-15 immediately, with the reply stage available only through withdrawal in FORM GST ASMT-17

Explanation

Rule 100(2) requires the ASMT-14 notice with grounds, an electronic summary in DRC-01, fifteen days for reply, then an order in ASMT-15 with a summary uploaded in DRC-07. ASMT-13 is for assessment of non-filers under section 62, and ASMT-16 is for summary assessment under section 64, so those options use the wrong form or time.

Did you get it right without looking?

One question tells you little. A timed set on Assessment and Audit shows your real accuracy, how long you take and where you lose marks.

Practise Assessment and AuditFree diagnostic mock

More Assessment and Audit questions