Goods and Services Tax

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.]
**********
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.]
**********
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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Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
GST RFD – 10
GST
1[FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From To
5. ARN and date of GSTR11: ARN <……………> Date
6. Amount of Refund Claim:
State
Central Tax
State /UT Tax
Integrated Tax
Cess
Total
7. Details of Bank Account:
a. Bank Account Number
b. Bank Account Type
c. Name of the Bank
d.

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filed on quarterly basis.
2. Table No. 6 will be auto-populated from details furnished in table 3 of GSTR-11.
3. There will be facility to edit the refund amount as per eligibility.
4. Requisite certificate issued by MEA granting the facility of refund shall be produced before the proper officer for processing refund claim.]
********************
Notes:-
1. Substituted vide Notification No. 75/2017 Dated 29-12-2017, before it was read as,
FORM GST RFD-10
[See rule 95(1)]
Application for Refund by any specialized agency of UN or any Multilateral Financial Institution and Organization, Consulate or Embassy of foreign countries, etc.
1. UIN :
2. Name :
3. Address :
4. Tax Period (Quarter) : From
To
5. Amount of Refund Claim

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Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Arunachal Pradesh Goods and Services Tax Act, 2017
Goods and services tax practitioners.
48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and services tax practitioner to fu

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Reply to show cause notice
GST RFD – 09
GST
FORM-GST-RFD-09
[See rule 92(3)]
Reply to show cause notice
Date:
1.
Reference No. of Notice
Date of issue
2.
GSTIN / UIN
3.
Name of business (Legal)
4.
Trade name, if any
5.
Reply to the notice
6.
List of documents uploaded
7.
Verification
I __________________________________________ hereby solemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and nothi

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Notice for rejection of application for refund
GST RFD – 08
GST
FORM-GST-RFD-08
[See rule 92(3)]
Notice for rejection of application for refund
Date:
SCN No.:

To
___________ (GSTIN/ UIN/ Temporary ID)
___________ (Name)
____________ (Address)
ACKNOWLEDGEMENT No……
ARN………… Dated ………

……
This has reference to your above mentioned application for refund, filed under section 54 of

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Order for withholding the refund
GST RFD – 07
GST
1[FORM GST RFD-07
[See rules 92(2) & 96(6)]
Reference No.
Date:
To
___________ (GSTIN/UIN/Temp. ID)
___________ (Name)
____________ (Address)
(ARN)
Part-A
Order for withholding the refund
Refund payable to the taxpayer with respect to ARN specified above are hereby withheld in accordance with the provisions of sub-section (10)/(11) of section 54 of the CGST Act, 2017. The reasons for withholding are given as under:
S. No.
Particulars
1
ARN
2
Amount Claimed in RFD-01
3
Amount Inadmissible in RFD-06
4
Amount Adjusted in RFD-06
5
Amount Withheld
6
Reasons for withholding
(More than one reason can be selected)
* Recoverable dues not paid
*

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lars
1
ARN
2
Amount Claimed in RFD-01
3
Amount Inadmissible in RFD-06
4
Amount Adjusted in RFD-06
5
Amount Withheld in RFD-07 A
6
Amount Released
7
Amount to be Paid
Date:
Place:
Signature (DSC):
Name:
Designation:
Office Address: ]
*************
NOTES:-
1. Substituted vide NOTIFICATION NO. 15 /2021-Central Tax dated 18-05-2021 before it was read as
"FORM-GST-RFD-07
[See rule 92(1), 92(2) & 96(6)]
Reference No.
Date:
To
___________ (GSTIN/UIN/Temp.ID No.)
___________ (Name)
____________ (Address)
Acknowledgement No. …………
Dated………
…….
Order for Complete adjustment of sanctioned Refund
Part- A
Sir/Madam,
With reference to your ref

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n above is completely adjusted against the outstanding demand under this Act / under the existing law. This application stands disposed as per provisions under sub-section (…) of Section (…) of the Act.
OR
Part-B
Order for withholding the refund
This has reference to your refund application referred to above and information/ documents furnished in the matter.
The amount of refund sanctioned to you has been withheld due to the following reasons:
Refund Order No.:
Date of issuance of Order:
Sr. No.
Refund Calculation
Integrated Tax
Central Tax
State/UT Tax
Cess
i.
Amount of Refund Sanctioned
ii.
Amount of Refund Withheld
iii.
Amount of Refund Allowed
Reasons for withholding of the refund:
<>
I hereby, order

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Clarity required on Freight and applicable GST on same
Query (Issue) Started By: – VIVEK SHARMA Dated:- 26-7-2017 Last Reply Date:- 26-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
We are EPC contrcators and Purchase material from manufacturer. Then we sell the same to our customer.
For example, I had placed PO on Cables Manufacturer before GST was implemented. The PO components were as following:
1. Ex-Works Value
2. Excise Duty @12.5%
3. CST@1%
4. Freight Including any applicable tax
Now, after GST implementation, ED & CST have been abolished and shall be replaced by GST@18%. The question is that 18% shall be charged only on Ex-works value or Ex Works+Freight? If this 18% is to be charged only on Ex-works value,

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Refund Sanction/Rejection Order
GST RFD – 06
GST
FORM-GST-RFD-06
[See rule 92(1), 92(3), 92(4), 92(5) & 96(7)]
Order No.:
Date:

To
___________ (GSTIN/ UIN/ Temporary ID)
___________ (Name)
____________ (Address)
Show cause notice No. (If applicable)
Acknowledgement No. …………
Dated ………

Refund Sanction/Rejection Order
Sir/Madam,
This has reference to your above mentioned application for refund filed under section 54 of the Act*/ interest on refund*.
<< reasons, if any, for granting or rejecting refund >>
Upon examination of your application, the amount of refund sanctioned to you, after adjustment of dues (where applicable) is as follows:
*Strik

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for Fee and 'O' stands for Others
*Strike out whichever is not applicable
&1. I hereby sanction an amount of INR _________ to M/s ___________having GSTIN ____under sub-section (5) of section 54) of the
Act/under section 56 of the Act@
@Strike out whichever is not applicable
(a) #and the amount is to be paid to the bank account specified by him in his application;
(b) the amount is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above;
(c) an amount of rupees is to be adjusted towards recovery of arrears as specified at serial number 5 of the Table above and the remaining amount of -rupees is to be paid to the bank account specified by him in his application# . .
#Strike-out whichever is not a

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