GST Assessment Proceedings | Savlana Init

GST Compliance · Assessment Proceedings

GST Assessment — Assessed. Replied. Resolved.

Best judgement assessment (Section 62), provisional assessment (Section 60), or unregistered person assessment (Section 63) — we file pending returns within the statutory window to vacate orders, contest incorrect assessments, and represent you at every stage.

GST assessment proceedings arise in three main scenarios under the CGST Act. A provisional assessment under Section 60 is taxpayer-initiated — where the registered person cannot determine the applicable tax rate or transaction value and applies to the officer for a provisional assessment. The officer issues a provisional order and the taxpayer pays at the provisional rate, with final determination made within 6 months. The taxpayer also provides a surety bond for the difference.

A best judgement assessment under Section 62 is officer-initiated — where a registered person fails to file their return even after a notice under Section 46. The officer estimates the liability from available data (e-way bills, banking transactions, TDS information) and issues an ASMT-13 order. The critical remedy is that if the actual returns are filed within 30 days of the ASMT-13 order and all tax, interest, and late fees are paid, the assessment order is deemed withdrawn automatically under Section 62(2). Missing this 30-day window requires a formal appeal.

An assessment of unregistered persons under Section 63 is made where a person liable to register has not done so and has made taxable supplies. The officer determines the liability for the non-registration period based on available evidence. Each assessment type requires a specific and timely response — the 30-day window for Section 62 being particularly time-critical. We assess the type of proceedings, deploy the correct response immediately, and represent you throughout to minimise the assessment outcome.

Our GST Assessment Services

Best Judgement Assessment — Section 62

Immediate filing of all pending GST returns within the 30-day window after ASMT-13 to trigger automatic withdrawal of the best judgement assessment under Section 62(2).

Provisional Assessment — Section 60

Filing of Form GST ASMT-01 for provisional assessment where the correct rate or value is uncertain — with bond documentation and surety for the provisional tax period.

Section 63 Assessment Representation

Representation before the assessing officer in unregistered-person assessment proceedings — disputing the tax base, assessment period, and rate applied.

ASMT-13 Order Review & Analysis

Detailed review of the best judgement assessment order — identifying the data sources used by the officer, the assessment period, and the contested tax quantum.

Return Filing to Vacate Section 62

Compilation and filing of all pending GSTR-1 and GSTR-3B returns in correct sequence — with tax, interest, and late fees — within the 30-day ASMT-13 window.

Assessment Contestation Where Returns Can't Be Filed

Where the 30-day window is missed, preparation of an appeal against the ASMT-13 order before the Commissioner (Appeals) under Section 107.

Interest & Penalty Mitigation

Computation of the interest liability under Section 50 and penalty under Section 122 arising from the assessment, with advisory on available mitigation steps.

Post-Assessment Compliance Setup

After the assessment is resolved, setting up forward GST compliance to prevent recurrence — return filing calendar, payment schedule, and return health monitoring.

Our Process

Assessment Type & Urgency Assessment

The type of assessment — Section 60, 62, or 63 — is identified and the time-critical actions (particularly the 30-day Section 62 return window) are prioritised immediately.

Return Filing / ASMT-01 Application

For Section 62: all pending returns are compiled and filed within 30 days. For Section 60: ASMT-01 is filed with bond documentation.

Assessment Order Contestation

For Section 62 or 63 orders that cannot be remedied by return filing, detailed submissions are prepared for the assessing officer or Commissioner (Appeals).

Representation & Resolution

Representation at the assessment stage and follow-up to the final resolution — whether ASMT-13 withdrawal, final provisional assessment order, or appeal decision.

Forward Compliance Setup

Once the assessment is resolved, a forward compliance calendar is set up to prevent future assessment exposure.

Why It Matters

✓Section 62 ASMT-13 remedied by return filing in 30-day window — order vacated

✓Provisional assessment bond and ASMT-01 correctly prepared and filed

✓Section 63 assessment contested with evidence of correct tax base and period

✓Interest computation verified — errors in period or base corrected

✓30-day return filing window tracked from ASMT-13 receipt — never missed

✓Appeal filed within 3 months if 30-day window is missed

✓Post-assessment compliance calendar prevents future assessment exposure

✓All assessment orders reviewed before any payment or compliance action

Frequently Asked Questions

A best judgement assessment under Section 62 is issued when a registered person fails to file their return even after a notice under Section 46. The officer estimates the tax from available data — e-way bills, banking records, TDS information — and issues an assessment order in Form ASMT-13. The assessment can be vacated if actual returns are filed within 30 days of the order.

File all pending GST returns within 30 days of receiving the ASMT-13 order. Under Section 62(2), if returns are filed and all tax, interest, and late fees are paid within this window, the ASMT-13 order is automatically deemed withdrawn. This is the fastest and cheapest resolution — missing the window requires a formal appeal with a 10% pre-deposit.

Section 60 allows a taxpayer who cannot determine the applicable GST rate or transaction value to request provisional assessment. The taxpayer files ASMT-01, the officer issues ASMT-02 allowing tax payment at the provisional rate, and a bond with surety is executed. Final determination is made within 6 months — tax difference is paid or refunded with interest.

Section 63 covers persons who were liable to register for GST but did not register and made taxable supplies in the non-registration period. The officer identifies such persons through e-way bills, TDS notices, or third-party data and assesses the tax for the period of non-registration. The assessed person can appeal the order.

Interest under Section 50 is charged at 18% per annum from the original return due date to the date of actual payment. For Section 62 assessments, if returns are filed within 30 days and the order is vacated, interest still runs from the original due date — but no assessment-based penalty applies on the self-assessed liability.

Yes. If the returns are not filed within 30 days of the ASMT-13, the assessment can be appealed to the Commissioner (Appeals) under Section 107 within 3 months. A 10% pre-deposit of the disputed tax is required for appeal admission. The assessment can also be challenged where the officer used incorrect data to estimate the liability.

Received a GST assessment order under Section 60, 62, or 63?

We file pending returns within the 30-day window to vacate Section 62 orders, contest assessment computations, and represent you through every stage — minimising tax, interest, and penalty.