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;


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


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The author is a qualified Chartered Accountant in CA Practice. Practicing in the filed of taxation,audit assurance and other management services. He may be reached at View Full Profile

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