a. Assessment & Adjudication; Form GST ASMT- 01, 03 & 05- Application for Provisional Assessment
1. An application for Provisional Assessment in Form GST- ASMT-01 to the jurisdictional officer can be filed online, by those taxpayers on GST portal, who are not able to determine, either the value or tax rates, for the goods and /or services supplied by them.
2. Such taxpayers can also file, online reply to notice issued for clarification, in Form GST ASMT-03.
3. Upon acceptance of their application, and issuance of provisional assessment order, the details of furnishing of security /bond can be submitted online on GST portal in Form GST- ASMT-05
4. refer Section 60 of CGST Act, 2017 and Rule 98 of CGST Rules 2017
b. Assessment & Adjudication; Form GST ASMT- 08; Application for Release of Security
1. After issuance of final assessment order, the applicant can file an application for release of security online on GST portal in Form GST ASMT-08
2. Refer Section 60 of the CGST Act and 98 (6) of CGST Rules).
3. Link for relevant User Manual and FAQ are given below for reference
1. Assessment & Adjudication; Form GST ASMT- 11
Upon receipt of notice on GST Portal intimating discrepancy in the return, after scrutiny by the department, taxpayer can either accept such discrepancies and pay tax, interest and penalty amount arising from such discrepancies and inform the same to the tax officer or furnish an explanation for the discrepancy in Form GST-ASMT-11. This application can now be filed online, on GST portal, by taxpayers (refer Section 61 of CGST Act, 2017 and Rule 99(2) of CGST Rules 2017).
2. Assessment & Adjudication; Form GST ASMT- 17
Taxpayers have been provided with a facility to file an application for withdrawal of the summary assessment order on the GST Portal. (refer Section 62 of CGST Act, 2017 and Rule 100(4) of CGST Rules 2017)
3. Link for relevant User Manual and FAQ are given below for reference:
Appeals and Revision; Date of Hearings & Adjournments; Generation of Cause list
1. When a date of personal hearing is granted by the First Appellate Authority/ Revisional Authority or a hearing is adjourned, the same is communicated to taxpayers on the GST Portal. A Cause list of all such dates is maintained on the GST Portal, on real time basis.
2. This Cause list can be Printed/ Saved in PDF by taxpayers.
3. Cause list can be accessed, in pre login mode at GST home page, under Services > User Services > Cause List.
o The date of FIRC/ BRC for export of services in the statement 3 to be uploaded can be before the date of invoice.
o One invoice can be associated with several FIRC/BRC in the statement 3 to be uploaded with the refund application.
Facility has been provided on the GST Portal to NRTP, OIDAR, TDS & TCS taxpayers, for applying for Amendment in Registration of Core fields in Form GST-REG-14.
Taxpayer were earlier provided with a facility to download details of Form GSTR-2A, in an Excel file. Now they have been provided with an option to download TCS section also, of the Form GSTR-2A, to that (same) Excel file in a different sheet.