According to Rule 100 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
- The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13.
- 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.
- The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.
- 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 ASMTâ€“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.