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ndsadvisors.com

GST Assessment Proceedings · ICAI Registered Firm

GST Assessment Proceedings defend every assessment with facts, law and precision.

Specialist support across every GST assessment proceeding — provisional assessment under Section 60, best judgment under Section 62, assessment of unregistered persons under Section 63, summary assessment under Section 64, and ASMT-13 order representation.

GST assessment proceedings cover the full spectrum of formal tax determination under the CGST Act — from self-assessment by the taxpayer to assessment orders passed by the proper officer when returns are not filed, taxes are not paid, or supplies escape registration. The assessment framework is governed by Sections 59 to 64 of the CGST Act read with relevant rules and ASMT forms.

Our GST assessment proceedings services cover provisional assessment under Section 60 in Form ASMT-01 and ASMT-04, best judgment assessment under Section 62 issued in Form ASMT-13 for non-filers, assessment of unregistered persons under Section 63, summary assessment in Form ASMT-16 under Section 64, withdrawal of best judgment orders, and representation in all assessment proceedings.

NDS Advisors provides Chartered Accountant-led assessment representation — ASMT-01 to ASMT-16 form expertise, return filing to revoke best judgment, replies and personal hearing before the proper officer, withdrawal applications under Section 62(2), and full appellate continuity if the assessment order is adverse — ensuring no excess demand is fastened on you.

Our GST Assessment Services

01

Provisional Assessment

Section 60 ASMT-01 application for provisional assessment of valuation or rate.

02

Best Judgment Defence

Section 62 ASMT-13 reply, return filing, and order withdrawal under Section 62(2).

03

Unregistered Assessment

Section 63 representation for assessment of unregistered taxable persons.

04

Summary Assessment

Section 64 ASMT-16 reply and withdrawal request under ASMT-17.

05

Pending Return Filing

Filing of pending GSTR-3B, GSTR-1 to revoke Section 62 assessment.

06

ASMT-04 Final Assessment

Final assessment after provisional assessment under Section 60.

07

Personal Hearing

Representation before proper officer with documents and case law.

08

Appellate Continuity

First appeal under Section 107 against adverse assessment orders.

Our Approach

1

Notice Review

Assessment notice analysed and applicable section identified.

2

Records Audit

Books, returns, and ITC ledger reviewed for response strategy.

3

Reply & Action

Reply, return filing, or withdrawal application as appropriate.

4

Representation

Personal appearance before proper officer with full evidence.

5

Closure / Appeal

Favourable closure or appeal under Section 107 if adverse.

Why It Matters

Best judgment orders revoked
Provisional assessment finalised faster
Reduced exposure to penalty
Section 62(2) withdrawal achieved
Personal hearing representation
Appellate continuity ensured
All ASMT forms handled
CA-led legal defence

Frequently Asked Questions

GST assessment proceedings are formal procedures under Sections 59 to 64 of the CGST Act to determine the correct tax liability of a registered or unregistered person.

It is an assessment passed by the proper officer in Form ASMT-13 when a registered person fails to furnish returns even after notice in GSTR-3A.

Yes, if the taxpayer files all pending returns within 30 days of ASMT-13 order, the best judgment assessment is deemed withdrawn under Section 62(2).

Under Section 60, a taxpayer can pay tax on provisional basis when unable to determine value or rate, by filing application in Form ASMT-01.

Best judgment under Section 62 must be passed within 5 years from the due date of annual return, and Section 63 within 5 years from due date of annual return.

Facing a GST Assessment Order?

From ASMT-13 best judgment defence and provisional assessment under Section 60 to summary assessment reply and appellate continuity — get specialist GST assessment support by Chartered Accountants.

Talk to a GST Assessment Specialist or call +91 9819 000 511