According to Rule 100 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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The order of assessment made under sub-section (1) of section 62 shall be issued in
FORM GST ASMT-13
.
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The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in
FORM GST ASMT-14
containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in
FORM GST ASMT-15
.
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The order of summary assessment under sub-section (1) of section 64 shall be issued in
FORM GST ASMT-16.
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The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in
FORM GST ASMT–17.
- The order of withdrawal or, as the case may be, rejection of the application under sub- section (2) of section 64 shall be issued in FORM GST ASMT-18 .
