CA Biswabhusan Rout

CA Biswabhusan Rout

The draft GST rule of Assessement and Audit under GST has notified by CBEC recently, the details of various forms in assessment and audits are hereunder;

VARIOUS FORMS IN ASSESSMENT AND AUDIT (UNDER GST)

Sl.No Particulars Name of the Form Who has to execute
1 Provisional Assessment U/s 60(1) FORM GST ASMT-01 Registered dealer (RD) electronically.
2  Notice of Proper Officer for appearance FORM GST ASMT-02 Proper officer
3 Reply to above notice FORM GST ASMT-03 Registered dealer (RD)
4 Order by Proper officer on provisional assessment and requirement of bond FORM GST ASMT-04 Proper officer
5 Execution of bond U/s 60 (2) along with security (BG) FORM GST ASMT-05 Registered dealer (RD)
6  Calling for information and records for finalization of assessment U/s 60(3) FORM GST ASMT-06 Proper officer
7 Amount specified whether payable or refundable by the (RD) if any FORM GST ASMT-07 Proper officer
8 Application for release of security FORM GST ASMT-08 Registered dealer (RD)
9 Release security and issue Order within 7 days of receipt of above application FORM GST ASMT-09 Proper officer
10 Notice of Scrutiny U/s 61 in case of any discrepancies FORM GST ASMT-10 Proper officer
11 Furnishing information against the notice FORM GST ASMT-11 Registered dealer (RD)
12 Acceptance of information FORM GST ASMT-12 Proper officer
13 Order of Assessment U/s 62(1) FORM GST ASMT-13 Proper officer
14 Notice to Unregistered dealer  U/s 63 FORM GST ASMT-14 Proper officer
15 Order on assessment and its grounds FORM GST ASMT-15 Proper officer
16 Summary Assessment U/s 64(1) FORM GST ASMT-16 Proper officer
17 Application for withdrawal of S.A FORM GST ASMT-17 Registered dealer (RD)
18 Order of withdrawal or rejection FORM GST ASMT-18 Proper officer
19 Notice of Audit U/s 65 FORM GST ADT-01 Proper officer
20 Findings of audit to the RD FORM GST ADT-02 Proper officer
21 Direction for Special Audit U/s 66 FORM GST ADT-03 Proper officer
22 On conclusions, Finding of Special audit to be informed to RD FORM GST ADT-04 Proper officer

Source: cbec.gov.in

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