Rule 3 – Final Rules (Draft) – ASSESSMENT AND AUDIT – GST – ASSESSMENT AND AUDIT – Draft Rules 13-4-2017 – Rule 3 – 3. Assessment in certain cases. (1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13. (2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a
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