Author: admin_gst

The Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2017.
MGST-1017/C.R.120/Taxation-1 Dated:- 27-7-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 27th July 2017
NOTIFICATION
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R.120/Taxation-1.-In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the Maharashtra Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided in this notification, they shall come into force on the date of publication in the Official Gazette.
2. In the Maharashtra Goods and Services Tax Rules, 2017,-
(1) in rule 24, in sub-rule (

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gistered person shall estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in subs-ection (4) of section 18 or, as the case may be, sub-section (5) of section 29.” ;
(3) in rule 46, for the third proviso, the following proviso shall be substituted, namely :-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient ;
(ii) address of delivery ; and
(iii) name of the country of destination : ” ;
(4) i

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the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”;
(5) in rule 83, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted and shall deemed to have been substituted with effect from the 1st July 2017;
(6) in rule 89, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted and shall deemed to have been substituted with effect from the 1st July 2017 ;
(7) in FORM GST TRAN-1, with effect from 1st July 2017, in Sr. No. 7, in Table (a), for the heading of column (2), the heading “HSN

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The Jammu and Kashmir Goods and Services Tax Rules, 2017 (Fourth Amendment Rules)
SRO-309 Dated:- 27-7-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar.
Notification
Srlnagar, the 27th of July, 2017
SRO 309.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act, No. V of 2017) the State Government hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017; namely:-
(i) in sub-rule (4) of rule 24, for the words “within a period of thirty days from the appointed day”, the words and figures “on or before 30th Sep

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ubstituted by the following proviso; namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOU'I' PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:”;
(iv) sub rule (5) of rule 61 shall be substituted by the following; nam

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ished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”;
(vi) in second proviso to sub-rule (3) of rule 83 for t

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The Kerala Goods and Services Tax (Amendment) Rules, 2017 – Lottery Distribution/Selling Agent-Furnish Information return-procedure
G.O. (P) No. 93/2017/TAXES Dated:- 27-7-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
GOVERNMENT OF KERALA
Taxes (H) Department
NOTIFICATION
G.O. (P) No. 93/2017/TAXES.
27th July 2017
Dated, Thiruvananthapuram, 11th Karkadakam, 1192
5th Sravana, 1939.
S. R. O. No. 470/2017.-In exercise of the powers conferred by section 164 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) read with section 150 thereof, the Government of Kerala hereby make the following rules further to amend the Kerala Goods and Services Tax Rules, 2017 issued by notification under G.O.(P) No. 79/2

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uvananthapuram, Deputy Commissioner of State tax, Ernakulam or Deputy Commissioner of State tax, Palakkad, as the ease may be, regarding the lottery tickets supplied by them and the procedure to be adopted for verification as specified hereunder.-
(i) He shall submit on the first day of every month and, if the first day being a holiday, on the immediate next working day, the statement as provided in the Annexure relating to the draws of lotteries to be conducted during the month commencing from the next succeeding month which are intended to be sold in the State;
(ii) The organizing State or their distributor or selling agent shall file the details regarding unsold ticket particulars and produce the unsold lottery tickets before the same

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of State tax, Palakkad, as the case may be, during the actual retail sale of tickets;
(c) The physical verification of unsold tickets shall be done by the Deputy Commissioner of State tax, Thiruvananthapuram, Deputy Commissioner of State tax, Ernakulam or Deputy Commissioner of State tax, Palakkad, as the case may be.
(d) Violations of the Lotteries (Regulation) Act, 1998 (Central Act 17 of 1998) and the rules made thereunder, if any, detected by any authority shall be informed to the police for initiating action under section 7 of the said Act and to the Government for initiating action under section 4 of the said Act.
Annexure
[See sub-rule (20A) of rule 56]
Goods and Services Tax Registration No.
The period relating to the draws f

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The Odisha Goods and Services Tax (Third Amendment) Rules, 2017.
S.R.O. No. 345/2017 Dated:- 27-7-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
FINANCE DEPARTMENT
NOTIFICATION
The 27th July, 2017
S.R.O. No. 345/2017- In exercise of the powers conferred by section 164 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on the recommendation of the Goods and Services Tax Council, do hereby make the following rules further to amend the Odisha Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Odisha Goods and Services Tax (Third Amendment) Rules, 2017.
(2) Rules 3 and 4 of these rules shall come into force at once.
(3) Rule 2 of these rules sha

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under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act.
(2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.”
4. In the said rule, in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPP

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ly through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2,-
(a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically generated on the basis of the return in FORM GSTR-3B furnished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR

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Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST Scenario
PUBLIC NOTICE No. 40/2017 Dated:- 27-7-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/GST/2017-18
Dated: 27.07.2017
PUBLIC NOTICE No. 40/2017
Subject: Duty Drawback for supplies made by DTA units to Special Economic Zones in the GST Scenario.
Attention of the Trade is invited to Board's Circular No. 24/2017- Customs issued vide F. No. 609/46/2017-DBK dated 30.06.2017.
2. Attention is invited to Board's Circular No. 43/2007-Customs dated 5.12.2007 and Circular No. 39/2010-Customs dated 15.10.2010 which inter alia prescribe that in respect of drawback claims b

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ion the DTA Unit falls. Further, the fixation of Brand rate in case of supplies from DTA to SEZ Unit or developer, if required, shall also be done by the office of said Principal Commissioner/ Commissioner. This shall apply to all fresh applications/ claims filed from 1.7.2017 onwards.
4. The applications/ claims which have already been filed up to 30.6.2017 and are pending with jurisdictional Central Excise formations shall be transferred to the Principal Commissioner/ Commissioner of Customs/ Customs (Preventive) having jurisdiction over the DTA supplier. For smooth transition of above cited work to Customs formations, it is essential that transfer of documents is undertaken carefully and in close coordination with Customs authorities co

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Acceptance or Rejection of application filed under section 64 (2)
GST ASMT – 18
GST
Form GST ASMT – 18
[See rule 100(5)]
Reference No.:
Date:
GSTIN/ID
Name
Address
ARN – Date –
Acceptance or Rejection of application filed under section 64 (2)
The reply furnished by you vide application referred to above has been considered and found to be in order and the assessment order no. – dated stands withdrawn.
OR
The reply furnished by you vide application referred above has not been

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Application for withdrawal of assessment order issued under section 64
GST ASMT – 17
GST
Form GST ASMT – 17
[See rule 100(4)]
Application for withdrawal of assessment order issued under section 64
1. GSTIN /ID
2. Name
3. Details of the order
Reference No.
Date of issue of order
4. Tax Period, if any
5. Grounds for withdrawal
6. Verification-
I ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct

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Assessment order under section 64
GST ASMT – 16
GST
1[FORM GST ASMT – 16
[See rule 100(3)]
Reference No.:
Date:
To
_______________ (GSTIN/ID)
_______________ Name
_______________ (Address)
Tax Period :
F.Y. :
Act/ Rules Provisions:
Assessment order under section 64
Preamble – << standard >>
It has come to my notice that un-accounted for goods are lying in stock at godown (address) or in a vehicle stationed at (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods.
Therefore, I proceed to assess the tax due on such goods as under:
Introduction :
Discussion & finding :
Conclusion :
Amount assessed and payable (details at Annexure) :
(Amo

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the above Table i.e. tax rate, turnover and tax period are not mandatory.
3. Place of Supply (POS) details shall be required only if demand is created under IGST Act.]
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Notes
1. Substituted vide Notification No. 16/2019 – Central Tax DATED 29-03-2019 w.e.f 01-04-2019 before it was read as
"Form GST ASMT – 16
[See rule 100(3)]
Reference No.:
Date:
To
GSTIN/ID
Name
Address
Tax Period – F.Y. –
Assessment order under section 64
Preamble – << standard >>
It has come to my notice that un-accounted for goods are lying in stock at godown – (address) or in a vehicle stationed at (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods.
There

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Assessment order under section 63
GST ASMT – 15
GST
1[FORM GST ASMT – 15
[See rule 100(2)]
Reference No.:
Date:
To
_______________ (GSTIN/ID)
_______________ Name
_______________ (Address )
Tax Period :
F.Y. :
SCN reference no. :
Date :
Act/ Rules Provisions:
Assessment order under section 63
Preamble – << standard >>
The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered person, despite being liable to be registered under the Act.
OR
The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period …………. as your registration has been cancelled under sub-section (2)

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nd the date of payment shall also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated against you to recover the outstanding dues.
Signature
Name
Designation
Jurisdiction
Address
Note –
1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.
3. Place of Supply (POS) details shall be required only if demand is created under IGST Act.]
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Notes
1. Substituted vide Notification No. 16/2019 – Central Tax DATED 29-03-2019 w.e.f 01-04-2019 before it was read as
"Form GST ASMT – 15
[See rule 100(2)]
Reference No.

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ment / record produced during proceedings, the amount assessed and payable by you is as under:
Introduction
Submissions, if any
Conclusion (to drop proceedings or to create demand)
Amount assessed and payable:- (details at Annexure)
(Amount in Rs.)
Sr No.
Tax Period
Act
Tax
Interest
Penalty
Others
Total
1
2
3
4
5
6
7
8
Total
Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.
You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated against you to recover the outstanding

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Show Cause Notice for assessment under section 63
GST ASMT – 14
GST
Form GST ASMT – 14
[See rule 100(2)]
Reference No:
Date:
To___________
Name
Address
Tax Period F.Y. –
Show Cause Notice for assessment under section 63
It has come to my notice that you/your company/firm, though liable to be registered under section of the Act, have/has failed to obtain registration and failed to discharge the tax and other liabilities under the said Act as per the details given below:
Brief Facts –
Grounds –
Conclusion –
OR
It has come to my notice that your registration has been cancelled under sub-section (2) of section 29 with effect from 1[vide Order Reference No. -, dated ] and that you are liable to pay tax for the above men

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Assessment order under section 62
GST ASMT – 13
GST
1[FORM GST ASMT- 13
[See rule 100(1)]
Reference No.:
Date:
To
_______________ (GSTIN/ID)
_______________ Name
_______________ (Address)
Tax Period :
F.Y. :
Return Type :
Notice Reference No.:
Date :
Act/ Rules Provisions:
Assessment order under section 62
(Assessment order under Section 62)
Preamble – << standard >>
The notice referred to above was issued to you under section 46 of the Act for failure to furnish the return for the said tax period. From the records available with the department, it has been noticed that you have not furnished the said return till date.
Therefore, on the basis of information available with the department, the amount assessed and pa

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been withdrawn; otherwise, proceedings shall be initiated against you, after the aforesaid period, to recover the outstanding dues.
Name
Designation
Jurisdiction
Address
Note –
1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.
3. Place of Supply (POS) details shall be required only if demand is created under IGST Act.]
**********
Notes
1. Substituted vide Notification No. 16/2019 – Central Tax DATED 29-03-2019 w.e.f 01-04-2019 before it was read as
"Form GST ASMT – 13
[See rule 100(1)]
Reference No.:
Date:
To_____________
GSTIN –
Name –
Address –
Tax Period – F.Y. – Return Type –
Notice Reference No.- Date –
Assess

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Authorisation For Inspection or Search
GST INS – 01
GST
FORM GST INS-1
Authorisation For Inspection or Search
[See rule 139 (1)]
To
……………………………..
………………………………
(Name and Designation of officer)
Whereas information has been presented before me and I have reasons to believe that-
A. M/s._________________________________________________________
__ has suppressed transactions relating to supply of goods and/or services
__ has suppressed transactions relating to the stock of goods in hand,
__ has claimed input tax credit in excess of his entitlement under the Act
__ h

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,-
__in exercise of the powers conferred upon me under sub-section (1) of section 67 of the Act, I authorize and require you to inspect the premises belonging to the above mentioned person with such assistance as may be necessary for inspection of goods or documents and/or any other things relevant to the proceedings under the said Act and rules made thereunder.
OR
__in exercise of the powers conferred upon me under sub-section (2) of section 67 of the Act, I authorize and require you to search the above premises with such assistance as may be necessary, and if any goods or documents and/or other things relevant to the proceedings under the Act are found, to seize and produce the same forthwith before me for further action under the Act

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Merchant trade – non physical import export
Query (Issue) Started By: – ravikumar venkatraman Dated:- 26-7-2017 Last Reply Date:- 27-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear All,
We are a EPC contractor & do project all over the world.
Due to our customer's preferential list we need to choose vendors all over the world.
By this we come accross to supply from One country to Another country without making any physical import to / export from India.
We are billi

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Order of acceptance of reply against the notice issued under section 61
GST ASMT – 12
GST
Form GST ASMT-12
[See rule 99(3)]
Reference No.:
Date:
To
GSTIN
Name
Address
Tax period – F.Y. –
ARN – Date –
Order of acceptance of reply against the notice issued under section 61
This has reference to your reply dated – in response to the notice issued vide reference no. – dated . Your reply has been found to be satisfactory and no further action is required to be taken in the matter

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Reply to the notice issued under section 61 intimating discrepancies in the return
GST ASMT – 11
GST
Form GST ASMT – 11
[See rule 99(2)]
Reply to the notice issued under section 61 intimating discrepancies in the return
1. GSTIN
2. Name
3. Details of the notice
Reference No.
Date
4. Tax Period
5. Reply to the discrepancies
Sr. No.
Discrepancy
Reply
6. Amount admitted and paid, if any –
Act
Tax
Interest
Others
Total
7. Verification-
I _________________________________

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Notice for intimating discrepancies in the return after scrutiny
GST ASMT – 10
GST
Form GST ASMT – 10
[See rule 99(1)]
Reference No.:
Date:
To__________
GSTIN:
Name :
Address :
Tax period –
F.Y. –
Notice for intimating discrepancies in the return after scrutiny
This is to inform that during scrutiny of the return for the tax period referred to above, the following discrepancies have been noticed:
<< text >>
You are hereby directed to explain the reasons for the aforesaid di

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Order for release of security or rejecting the application
GST ASMT – 09
GST
Form GST ASMT – 09
[See rule 98(7)]
Reference No.: …………
Date
To
_______________ GSTIN
Name
_______________ Address
Application Reference No. ……….. dated ……..
Order for release of security or rejecting the application
This has reference to your application mentioned above regarding release of security amounting to Rs. – [ Rupees (in words)

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Application for Withdrawal of Security
GST ASMT – 08
GST
Form GST ASMT – 08
[See rule 98(6)]
Application for Withdrawal of Security
1. GSTIN
2. Name
3. Details vide which security furnished
ARN
Date
4. Details of the security to be withdrawn
Sr. No.
Mode
Reference no. / Debit entry no. (for cash payment)
Date
Amount
Name of Bank
1
2
3
4
5
6
5. Verification-
I ____________________________________ hereby solemnly affirm and declare that the information given hereinab

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Final Assessment Order
GST ASMT – 07
GST
Form GST ASMT – 07
[See rule 98(5)]
Reference No.: …………
Date
To
GSTIN
Name
Address
Provisional Assessment order No. ………..
dated ……..
Final Assessment Order
Preamble – << Standard >>
In continuation of the provisional assessment order referred to above and on the basis of information available / documents furnished, the final assessment order is issued as under:
Brief fa

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Notice for seeking additional information / clarification / documents for final assessment
GST ASMT – 06
GST
Form GST ASMT – 06
[See rule 98(5)]
Reference No.:
Date:
To
GSTIN –
Name –
Address –
Application Reference No. (ARN) ………… Date ………..
Provisional Assessment order no. – Date –
Notice for seeking additional information / clarification / documents for final assessment
Please refer to your application and provisional assessm

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Furnishing of Security
GST ASMT – 05
GST
Form GST ASMT – 05
[See rule 98(4)]
Furnishing of Security
1. GSTIN
2. Name
3. Order vide which security is prescribed
Order No.
Order date
4. Details of the security furnished
Sr. No.
Mode
Reference no. / Debit entry no. (for cash payment)
Date
Amount
Name of Bank
1
2
3
4
5
6
Note – Hard copy of the bank guarantee and bond shall be submitted on or before the due date mentioned in the order.
5. Declaration –
(i) The above-mentioned bank guarantee is submitted to secure the differential tax on the supply of goods and/or services in respect of which I/we have been allowed to pay taxes on provisional basis.
(ii) I undertake to renew the bank guarantee well before its exp

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r called the “Governor”) in the sum of………………….rupees to be paid to the President/ Governor for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this……………….day of………………..;
WHEREAS final assessment of Integrated tax/ central tax/ State tax / Union territory tax on ……………………………. (name of goods/services or both-HSN:___________) supplied by the above bounded obligor from time to time could not be made for want of full information with regard to the value or rate of tax applicable thereto;
and whereas the obligor desires t

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Government along with interest, if any, within thirty days of the date of demand thereof being made in writing by the said Officer, this obligation shall be void;
OTHERWISE and on breach or failure in the performance of any part of this condition, the same shall be in full force and virtue:
AND the President/ Governor shall, at his option, be competent to make good all the loss and damages from the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Central Government/ State Government for the performance of an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore writte

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Order of Provisional Assessment
GST ASMT – 04
GST
Form GST ASMT – 04
[See rule 98(3)]
Reference No.: …………
Date
To
GSTIN –
Name –
Address –
Application Reference No. (ARN) ……….. Dated ……..
Order of Provisional Assessment
This has reference to your application mentioned above and reply dated-, furnishing information/documents in support of your request for provisional assessment. Upon examination of your application

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Reply to the notice seeking additional information
GST ASMT – 03
GST
Form GST ASMT – 03
[See rule 98(2)]
Reply to the notice seeking additional information
1. GSTIN
2. Name
3. Details of notice vide which additional information
sought
Notice No.
Notice date
4. Reply
5. Documents filed
6. Verification-
I ________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief

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Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
GST ASMT – 02
GST
Form GST ASMT – 02
[See rule 98(2)]
Reference No.:
Date:
To
_______________ GSTIN
-Name
_______________ (Address)
Application Reference No. (ARN) ………… Dated ………..
Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
Please refer to your application referred to above. While

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Application for Provisional Assessment under section 60
GST ASMT – 01
GST
Form GST ASMT – 01
[See rule 98(1)]
Application for Provisional Assessment under section 60
1.GSTIN
2. Name
3. Address
4. Details of Commodity / Service for which tax rate / valuation is to be determined
Sr. No.
HSN
Name of commodity /service
Tax rate
Valuation
Average monthly turnover of the commodity / service
Central tax
State/UT tax
Integrated tax
Cess
1
2
3
4
5
6
7
8
9
5. Reason for

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