FAQs > Filing Application for Withdrawal of Summary Assessment Order and Tracking the Status of the Subsequent Proceedings u/s 64

Contents

1. What is Summary Assessment u/s 64?

Summary Assessment u/s 64 is framed by an Adjudicating or Assessing Authority (A/A) to assess the tax due from the person in charge of the goods if an evidence, showing a tax liability of person, has been established with sufficient grounds to believe that any delay in doing so will adversely affect the interest of revenue.

Note: A/A cannot frame the Summary Assessment u/s 64 without prior approval of Additional Commissioner (AC)/Joint Commissioner (JC).

2. What is procedure of Summary Assessment proceedings u/s 64?

Following is the procedure of Summary Assessment proceedings u/s 64:

1. A/A issues the “Order for creation of demand” against the taxpayer, after approval from AC/JC. The intimation of the issue of order is sent to the concerned taxpayer via email id and SMS. Also, he/she can view the issued order from the following navigation: Services > User Services > View Additional Notices/Orders.

2. The taxpayer can file an application for withdrawal of the issued order within 30 days (of the communication of Order for creation of demand) and send to AC/JC. Taxpayers who are Temp ID holders can file the application for withdrawal offline and send to AC/JC.

Note: The facility of filing offline application is available only for the Temp ID holders and not for other taxpayers.

3. On receiving the withdrawal application, AC/JC can take following actions:

3a. Accept the application and issue “ASSESSMENT ACCEPTANCE ORDER – ASMT-18(A)” and recommend it for proceedings to be initiated u/s 73 /74 for determination of tax.

3b. Reject the application and issue “ASSESSMENT REJECTION ORDER – ASMT-18(R)” confirming the Order for creation of demand and adjudicating the matter.

4. Once AC/JC has issued the order, Taxpayer/Temp ID holder would receive the intimation of the issue of acceptance/rejection via email id and SMS and following actions take place on the GST Portal:

  • Dashboard of the Taxpayer/Temp ID holder is updated with the record of the issued Order and they can view it from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details > WITHDRAWL ORDER
  • In case of acceptance, Demand ID is created and Electronic liability register gets updated along with DCR.
  • In case of rejection, the matter will remain adjudicated and the issued “Order for Creation of Demand” will be confirmed.

Note: In the case of rejection of an offline application filed by a Temp ID holder, no action will take place on the GST Portal. Intimation of rejection will be sent to the taxpayer offline by AC/JC.

3. What documents will I receive once order for creation of demand against me?

You will receive two documents i.e. Form GST ASMT-16 generated by system and annexure uploaded by officer.

4. What is the prescribed time limit for me to file application in Form GST-ASMT-17 for withdrawal of the assessment order?

The prescribed time limit for a taxpayer to file Form GST-ASMT-17 is 30 days. He/she must file application in Form GST-ASMT-17 within 30 days of the issuance of order and send it to the AC/JC.

5. I have a temp id. Can I file Form GST-ASMT-17?

  • If you have a temp id, you can file the Form GST-ASMT-17 offline and send it to the concerned AC/JC.

6. What happens on the GST Portal once a taxpayer files application in Form GST-ASMT-17?

Once a taxpayer files an application for withdrawal of the assessment order, following actions happen on the GST Portal:

  • Dashboard of the taxpayers gets updated with the record of the filed application. Also, acknowledgement of the filed application is sent via email id and SMS along with the generated ARN.
  • ARN/Case ID Status is updated to “Pending for Processing by AC/JC”.

Note: No action will take place on the GST Portal in case of Temp ID holders who have filed the application offline.

7. What happens on the GST Portal once the AC/JC approves the application for withdrawal of the issued order for creation of demand?

Once the AC/JC approves the application for withdrawal of the issued order for creation of demand, following actions happen on the GST Portal:

  • Intimation of the issue of withdrawal order is sent to the concerned Taxpayer/Temp ID holder via email id and SMS.
  • Dashboard of the Taxpayer/Temp ID holder is updated with the record of the issued Order and they can view it from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details > WITHDRAWL ORDER
  • Demand ID is created and Electronic liability register gets updated along with DCR.

8. What documents will I receive once my application for withdrawal is accepted?

You will receive two documents i.e. Form GST ASMT-18(A) generated by system and annexure uploaded, if any, by officer.

9. What happens on the GST Portal once the AC/JC rejects the application for withdrawal of the issued order for creation of demand?

Once the AC/JC rejects the application for withdrawal of the order for creation of demand, following actions happen on the GST Portal:

  • Intimation of the issue of order is sent to the concerned taxpayer via email id and SMS.
  • Dashboard of the Taxpayer is updated with the record of the issued Order and they can view it from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details > WITHDRAWL ORDER.
  • The matter will remain adjudicated and the issued “Order for Creation of Demand” will be confirmed.

Note: In the case of rejection of an offline application filed by a Temp ID holder, no action will take place on the GST Portal. Intimation of rejection will be sent to the taxpayer offline by AC/JC.

10. What documents will I receive once my application for withdrawal is rejected?

In case you had filed an application online on the GST Portal, you will receive two documents i.e. Form GST ASMT-18(R) generated by system and annexure uploaded by officer. You can view and download them from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details > WITHDRAWL ORDER.

In case you are a Temp ID holder and had filed the application offline, you will receive the intimation offline.

11. During the processing of my application for withdrawal, what all and when the Status changes take place in the ARN/Case ID on the GST Portal?

During the processing of an application for withdrawal, the ARN/Case ID may undergo following Status changes:

1. Order for creation of demand issued: When order for creation of demand is issued by A/A against a taxpayer

2. Pending for Processing by AC/JC: When a taxpayer file Form GST-ASMT-17 of withdrawal

3. Application for withdrawal rejected: When AC/JC rejects withdrawal application of a taxpayer

4. Order withdrawn, Recommended for action u/s 73/74: When AC/JC approves withdrawal application of a taxpayer

Manual > Filing Application for Withdrawal of Summary Assessment Order and Tracking the Status of the Subsequent Proceedings u/s 64

How can I file an application for Withdrawal of Summary Assessment Order and track the status of the subsequent proceedings u/s 64?

To file an application for Withdrawal of Summary Assessment Order and track the Status of the subsequent proceedings u/s 64, perform following steps:

A. Navigate to View Additional Notices/Orders page to view Order for creation of demand issued against your application by Adjudicating or Assessing Authority (A/A)

B. Download Order for Summary Assessment

C. File a Withdrawal Application (Form GST-ASMT-17) on the GST Portal and send to the Additional Commissioner (AC)/Joint Commissioner (JC)

D. View Acceptance/Rejection Order issued against your application by AC/JC

B. Download Order for Summary Assessment

To download order for summary assessment, perform following steps:

1. On the Case Details page of that particular taxpayer, click the ORDERS tab, if not selected by default. This tab displays order for creation of demand issued against the ARN/Case ID.

Download Order

Note: Only two tabs—ORDERS and WITHDRAWL ORDER— are available on the screen of a Temp ID holder as shown in the image below.

Case Details

2. Click the document name(s) in the Attachments section of the table to download the issued Order.

Go back to the Main Menu

C. File a Withdrawal Application (Form GST-ASMT-17) on the GST Portal

To file an application for Withdrawal of an issued Summary Assessment Order on the GST Portal, perform following steps:

Note: In case you have a temp id, you will not be able to file the form on the GST Portal. However, you may send your application offline to the AC/JC.

1. On the Case Detail page of that particular application, click the WITHDRAWAL APPLICATIONS tab. This tab displays the applications you have filed. Click APPLY FOR WITHDRAWAL and select Application for withdrawal of summary assessment order from the drop-down.

Withdrawal Application

Note: Currently, Status of the ARN/Case is “Order for creation of demand issued”. It will change once you file the application.

2. Application for withdrawal of summary assessment order page is displayed. The fields Type, Order Ref No, Date of Order are auto-populated. To go to the previous page, click BACK.

Application for withdrawal of summary assessment order

2a. In the Grounds for Withdrawal field, enter reasons for filing this application.

2b. Click Choose File to upload the document(s) related to this case, if any. This is not a mandatory field.

2c. Enter Verification details. Select the declaration check-box, select name of the authorized signatory and enter the name of the place where you are filing this application.

2d. Click PREVIEW to download and review your application. Once you are satisfied, click FILE.

3. Submit Application page is displayed. Click ISSUE WITH DSC or ISSUE WITH EVC.

Submit Application

4. Notices and Orders page is displayed with the generated ARN. To download the filed application, click the Click here hyperlink or click OK to go back to the Case Details screen.

Notices and Orders

5. The updated WITHDRAWAL APPLICATIONS tab is displayed, with the record of the filed application and the Status updated to “Pending for Processing by AC/JC“. You can also click the documents attached in the Attachments section of the table to download them.

Pending for Processing by ACJC

6. Additionally, the following actions take place on the GST Portal after the issue of the Order.

  • Acknowledgement of the filed application is sent to the concerned taxpayer via email id and SMS.
  • Dashboard of A/A and AC/JC is updated with the record of the filed application. A/A and AC/JC can view it from Dashboard > Summary Assessment > Case Detail > WITHDRAWAL APPLICATIONS.

Go back to the Main Menu

D. View Acceptance/Rejection Order

To view orders related to acceptance or rejection of Withdrawal application you have filed, perform following steps:

1. Navigate to View Additional Notices/Orders page to view Order issued against your application.

2. On the Case Details page of that particular application, click the WITHDRAWL ORDER tab. This tab displays the Withdrawal orders related to acceptance or rejection of Withdrawal application you have filed.

Acceptance or Rejection Order

Note 1:

(a) In case of issue of ASSESSMENT ACCEPTANCE ORDER – ASMT-18(A):

  • Intimation of the issue of order is sent to the concerned Taxpayer/Temp ID holder via email id and SMS.
  • Dashboard of the Taxpayer/Temp ID holder is updated with the record of the issued Order and they can view it from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details > WITHDRAWL ORDER
  • Demand ID is created and Electronic liability register gets updated along with DCR.

(b) In case of issue of ASSESSMENT REJECTION ORDER – ASMT-18(R):

  • Intimation of the issue of order is sent to the concerned taxpayer via email id and SMS.
  • Dashboard of the Taxpayer is updated with the record of the issued Order and they can view it from the following navigation: Services > User Services > View Additional Notices/Orders > View > Case Details > WITHDRAWL ORDER
  • The matter will remain adjudicated and the issued “Order for Creation of Demand” will be confirmed.

Note 2: In the case of rejection of an offline application filed by a Temp ID holder, no action will take place on the GST Portal. Intimation of rejection will be sent to the taxpayer offline by AC/JC.

2. Click the document name(s) in the Attachments section of the table to download the issued Order.

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