The Classic Partners LLP

GST Assessment Proceedings

End-to-end representation in GST assessment proceedings — provisional assessment under Section 60, best-judgment assessment of non-filers under Section 62, assessment of unregistered persons under Section 63, and summary assessment under Section 64. Our Chartered Accountants protect your interests at every stage with detailed submissions and personal hearings.

Defend My Assessment

Types of GST Assessment

Under Chapter XII of the CGST Act, GST law recognises several types of assessment proceedings, each addressing a different compliance scenario. While most regular taxpayers operate under self-assessment, the law equips the department to step in where the taxpayer fails to file returns, fails to register, or where the value or tax payable cannot be readily determined.

Each type of assessment carries its own procedure, time limit, and consequences. Engaging an experienced GST representative early in the process can prevent inflated demand orders, protect the right to file pending returns, and ensure that legitimate ITC and exemptions are preserved.

Sections Governing GST Assessment

Section 59 — Self-assessment: the default mode — taxpayers determine their own liability and file GST returns.
Section 60 — Provisional assessment: where the taxpayer is unable to determine value or rate; final assessment within 6 months, extendable.
Section 61 — Scrutiny of returns: see Scrutiny of GST Returns for the ASMT-10 / ASMT-11 process.
Section 62 — Best-judgment assessment of non-filers: where a registered person fails to file returns even after notice in GSTR-3A.
Section 63 — Assessment of unregistered persons: where a person liable to register has not done so.
Section 64 — Summary assessment: in cases involving evidence of tax liability with risk to revenue, with prior approval of Additional / Joint Commissioner.

Our GST Assessment Representation Services

Provisional Assessment

Drafting of Form ASMT-01 application, security/bond submissions, and final ASMT-04 closure.

Section 62 Defence

Filing of pending GSTR-3B within 60 days (extendable to 120 days) to nullify best-judgment orders.

Section 63 Representation

Reply to Form ASMT-14 notices for assessment of unregistered persons and protection of legitimate positions.

Summary Assessment Defence

Challenge to summary orders under Section 64, including application for withdrawal in ASMT-17.

Personal Hearing Support

Senior representation before adjudicating authorities with documented written submissions.

Appeal Continuity

Where assessment orders are unsustainable, end-to-end GST appeals with the same team.

Best-Judgment Assessment (Section 62) — Critical Window

Triggered when a registered person fails to file returns even after a notice in Form GSTR-3A.
The proper officer passes a best-judgment assessment order in Form ASMT-13.
The order is deemed to be withdrawn if the taxpayer files the pending GSTR-3B within 60 days from service of the order, extendable by another 60 days with payment of additional late fee.
If returns are filed within this window, the order stands withdrawn — but interest and late fee remain payable.
Missing this window converts the best-judgment order into a recoverable demand under Section 78.

Documents Required for Assessment Representation

Copy of assessment notice / order (ASMT-13, ASMT-15, ASMT-16, etc.) and all annexures.
Filed and pending GST returns, books of account, and trial balance.
Reconciliation of turnover with audited financials and Income Tax returns.
Supporting invoices, e-way bills, and contracts evidencing turnover and ITC.
Prior correspondence with the department on the same period.
Power of attorney / authorisation for representation.

Why Choose The Classic Partners

Senior CA-led representation with experience across all forms of GST assessment.
Strategic use of time-bound remedies like the 60-day Section 62 withdrawal window.
Reconciliation-backed submissions with audit-ready working papers.
End-to-end coverage — from scrutiny to adjudication and appeals.

Frequently Asked Questions

What is best-judgment assessment under Section 62?

When a registered taxpayer fails to file returns even after a notice in Form GSTR-3A, the proper officer may proceed to assess the tax liability based on available information and best judgment. The assessment order is issued in Form ASMT-13 within 5 years from the due date of the annual return for the relevant financial year.

Can a Section 62 best-judgment order be withdrawn?

Yes. If the taxpayer files the pending GSTR-3B for the relevant tax period within 60 days from service of the ASMT-13 order (extendable by another 60 days with additional late fee), the assessment order is deemed to be withdrawn. However, interest and late fee remain payable.

What is provisional assessment under Section 60?

Where a taxpayer is unable to determine the value or rate of tax applicable on a supply, an application in Form ASMT-01 may be filed for provisional assessment. The proper officer permits payment of tax on a provisional basis on furnishing a bond and security. Final assessment in Form ASMT-04 must be completed within 6 months, extendable by up to 4 years in total.

How are unregistered persons assessed under Section 63?

Where a person liable to register has failed to register, or where registration has been cancelled but liability existed, the proper officer issues a notice in Form ASMT-14, gives an opportunity of hearing, and passes an order in Form ASMT-15 within 5 years from the due date of the annual return.

What is summary assessment under Section 64?

Summary assessment is invoked in cases involving evidence of tax liability with risk to revenue collection. With prior approval of the Additional or Joint Commissioner, the officer may pass an order without waiting for the normal adjudication process. An application for withdrawal can be filed in Form ASMT-17 within 30 days.

Can assessment orders be challenged?

Yes. Assessment orders can be challenged through an appeal under Section 107 before the Appellate Authority within 3 months from communication of the order, with a 10% pre-deposit of the disputed tax. See GST Appeal Services for full details.

Get the Right Representation in Every Assessment

Talk to our team for strategic, reconciliation-backed defence in GST assessment proceedings.