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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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