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CA Final · Indirect Tax Laws · Assessment and Audit

Madhav Enterprises, a registered person, failed to file returns despite notice under section 46. The proper officer assessed its tax under section 62. Separately, Anand Stores, an unregistered person liable to take registration, is proposed to be assessed under section 63. Under Rule 100, which statement is correct?

The section 62 assessment order is issued in FORM GST ASMT-13 with a DRC-07 summary. For section 63, the officer issues notice in ASMT-14 with a DRC-01 summary, allows fifteen days for reply, and then passes the order in ASMT-15, summarised in DRC-07.

  1. AThe section 62 order is in FORM GST ASMT-13 with a summary in FORM GST DRC-07; for section 63, notice in FORM GST ASMT-14 with summary in DRC-01, fifteen days for reply, then order in FORM GST ASMT-15Correct
  2. BThe section 62 order is in FORM GST ASMT-15 and the section 63 notice is in FORM GST ASMT-13
  3. CThe section 62 order is in FORM GST ASMT-13 and the section 63 order may be passed immediately without allowing time to reply
  4. DThe section 63 notice is in FORM GST ASMT-14 and the order in FORM GST ASMT-16 after thirty days

Explanation

Rule 100(1) prescribes ASMT-13 for section 62 orders with a DRC-07 summary. Rule 100(2) requires ASMT-14 notice with DRC-01 summary, fifteen days for reply, then an order in ASMT-15 with DRC-07 summary. ASMT-16 relates to section 64 assessment, and thirty days is not stated.

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