Self-assessment, provisional assessment, scrutiny of returns, assessment of non-filers and unregistered persons, and summary assessment are the main types of assessments under the Act. The proper officer may conduct audit of registered persons to verify correctness of returns filed. Special audit can also be ordered if the officer feels value or credit availed requires further verification. Audit report findings can initiate proceedings for recovery of short paid tax or erroneously claimed credits.

1. ASSESSMENT,
PROVISIONAL
ASSESSMENT
& AUDIT

2. Sec.59. Self-assessment.
Sec.60. Provisional assessment.
Sec.61. Scrutiny of returns.
Sec.62. Assessment of non-filers of returns.
Sec.63. Assessment of unregistered persons.
Sec.64. Summary assessment in certain special
cases.
Sec.65. Audit by tax authorities.
Sec.66. Special audit.
K.VIJAYA KUMAR, AC, BELGAUM 2

3. 3
ASSESSMENT
K.VIJAYA KUMAR, ASST.COMMR. C. EXCISE, BELGAUM
Section 2(11) “assessment” means
determination of tax liability under the CGST
ACT,2017 and includes self-assessment,
re-assessment, provisional assessment,
summary assessment and best judgment
assessment;
assessment, summary assessment

4. K.VIJAYA KUMAR, ASST.COMMR. C. EXCISE BELGAUM
4
TYPE OF ASSESSMENT
 Self-assessment.
 Provisional assessment.
 Assessment of non-filers of returns.
 Assessment of unregistered persons.
 Summary assessment .

5. SELF ASSESSMENT (SEC.59)
5
• Every registered person shall self-assess the taxes
payable under this Act and furnish a return for each
tax period as specified under section 39.
• Filing of a return under Section 39 implies
self-assessment.
K.VIJAYA KUMAR, ASST.COMMR. C. EXCISE ,BELGAUM

6. PROVISIONAL ASSESSMENT
6
• If taxable person unable to determine—the value of goods or services or
both or the applicable rate of tax.
• he may request the proper officer in writing giving reasons for payment of
tax on a provisional basis (GST ASMT-01) and the proper officer, within 90
days may pass an order allowing payment of tax on provisional basis at
such rate or on such value as may be specified by him.
• Upon furnishing of bond with security/surety, the proper officer may
permit payment of tax provisionally at rate or value specified in order.
• Final order to be passed within six months (extendible by Additional/Joint
Commissioner by 6 months and by Commissioner beyond six months)
K.VIJAYA KUMAR, ASST.COMMR. C. EXCISE BELGAUM

7. 7
Person requesting for provisional assessment shall furnish an application in FORM GST ASMT-01
electronically through the Common Portal, either directly or through a Facilitation Centre.
The proper officer may, issue a notice in FORM GST ASMT-02 requiring the assessee to appear in
person or furnish additional information or documents.
The applicant shall file a reply to the notice in FORM GST ASMT-03.
The proper officer shall issue an order in FORM GST ASMT-04, either reject stating the grounds for
such rejection or allow payment of tax on provisional basis.
The registered person shall execute a bond in FORM GST ASMT-05 along with a security in the form of
a bank guarantee.
The proper officer shall issue a notice in FORM GST ASMT-06, calling for information and records
required for finalization of assessment .
The officer shall issue a final assessment order, specifying the amount payable by the registered
person or the amount refundable, if any, in FORM GST ASMT-07.
The applicant may file an application in FORM GST ASMT- 08 for release of security furnished.
The proper officer shall release the security, and issue an order in FORM GST ASMT–09 within a period
of seven working days from the date of receipt.

8. K.VIJAYA KUMAR, ASST.COMMR. C. EXCISE BELGAUM
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FORM GST ASMT-01 APPLICATION FOR PROV.ASSESSMENT.
FORM GST ASMT-02 NOTICE FOR ADDITONAL INFORMATION.
FORM GST ASMT-03 REPLY TO NOTICE.
FORM GST ASMT-04 ORDER ON PROV.ASSESSEMENT REQUEST.
FORM GST ASMT-05 EXECUTION OF BOND AND SURETY.
FORM GST ASMT-06 NOTICE FOR FINALIZATION
FORM GST ASMT-07 FINAL ASSESSMENT ORDER
FORM GST ASMT-08 APPLICATION FOR SURETY RELEASE
FORM GST ASMT-09 ORDER ON RELEASE OF SURETY.

9. K.VIJAYA KUMAR, ASST.COMMR. C. EXCISE BELGAUM
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SCRUTINY OF RETURNS (Sec.61)
The proper officer may scrutinize the return and related particulars furnished by the
registered person and verify the correctness of the return.
The officer inform him (assessee) of the discrepancies noticed, if any, in such manner
as may be prescribed (GST ASMT-10) and seek his explanation thereto.
In case the explanation (GST ASMT-11) is found acceptable, the registered person shall
be informed (GST ASMT-12) accordingly and no further action shall be taken in this
regard.
In case no satisfactory explanation is furnished within a period of thirty days or
extended period or where the registered person, after accepting the discrepancies, fails
to take the corrective measure in his return.
the proper officer may initiate appropriate action including those under section 65 or
section 66 or section 67, or proceed to determine the tax and other dues under section
73 or section 74.

10. K.VIJAYA KUMAR, ASST.COMMR. C. EXCISE BELGAUM 10
ASSESSMENT OF NON-FILERS RETURNS
BY BEST JUDGEMENT METHOD
When a registered person fails to furnish the Monthly return u/s 39 or
Final Return u/s 45, even after the service of a notice u/s 46, the proper
officer may proceed to assess the tax liability of the said person to the
best of his judgement taking into account all the relevant available
material and issue an assessment order (FORM GST ASMT-13) within a
period of five years from the date the furnishing of the annual return (u/s
44).
If the registered person furnishes a valid return within 30 days of the
service of the assessment order, the said assessment order shall be
deemed to have been withdrawn but the liability for payment of interest
u/s 50 or for payment of late fee u/s 47 shall continue.

11. ASSESSMENT OF UN-REGISTERED PERSONS
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• If a taxable person fails to obtain registration even
though he is liable to do so. The proper officer shall
issue notice (FORM GST ASMT-14).
• Proper officer may pass a best judgment assessment
order (FORM GST ASMT-15) within 5 years of due
date of annual return.
• Such order to be passed only after granting an
opportunity of being heard to said person.
• [Section 62]
K.VIJAYA KUMAR, ASST.COMMR. C. EXCISE BELGAUM

12. K.VIJAYA KUMAR, ASST.COMMR. C. EXCISE BELGAUM 12
SUMMARY ASSESSMENT (SECTION 64)
The proper officer may, on any evidence showing a tax liability of a person coming to his
notice, with the previous permission from ADC/JC proceed to assess the tax liability of
such person to protect the interest of revenue.
He may issue an assessment order (FORM GST ASMT-16), if he has sufficient grounds to
believe that any delay in doing so may adversely affect the interest of revenue.
Provided that where the taxable person to whom the liability pertains is not ascertainable
and such liability pertains to supply of goods, the person in charge of such goods shall be
deemed to be the taxable person and liable to pay tax and other dues.
On an application (FORM GST ASMT-17) within 30 days from the order passed or on his
own motion, if ADC or JC considers that such order is erroneous.
ADC/JC by issuing an order (FORM GST ASMT-18) cancel the summary assessment order
and in that case, normal procedure laid down in section 73 or section 74 shall be followed.

13. Self-
assessment
Every registered person shall self-assess the taxes payable under this Act and
furnish a return for each tax period.
Provisional
Assessment
where the taxable person is unable to determine the value or the rate of tax,
he may request the proper officer for payment of tax on a provisional basis.
Scrutiny of
returns
The proper officer may scrutinize the return of registered person to verify the
correctness and inform him of the discrepancies noticed, if any, and seek his
explanation thereto.
Assessment
of non-
filers of
returns.
where a registered person fails to furnish the return even after the service of a
notice, the proper officer may proceed to assess the tax liability to the best of
his judgement and issue an assessment order within a period of five years.
Assessment
of
unregistere
d persons.
Where a taxable person fails to obtain registration, the proper officer may
proceed to assess the tax liability to the best of his judgment and issue an
assessment order within a period of five years .
Summary
Assessment
with the previous permission, the proper officer may proceed to assess the tax
liability to protect the interest of revenue and issue an assessment order, if he
believes that any delay in doing so may adversely affect the interest of
revenue.
K.VIJAYA KUMAR, AC,
BELGAUM
TOPIC RECALL

14. K.VIJAYA KUMAR, ASST.COMMR. C. EXCISE BELGAUM 14
Section 2(13) “audit” means,-
 the examination of records, returns and other
documents maintained or furnished by the
registered person under this Act or the under rules,
 to verify the correctness of turnover declared, taxes
paid, refund claimed and input tax credit availed, and
 to assess his compliance with the provisions of this
Act or the rules made thereunder;

15. DEPARTMENTAL AUDIT - SECTION 65
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• Commissioner/Authorized Officer, by general/specific order
• direct audit of registered person
• for prescribed period, at such frequency, and in such a manner.
• Audit may conduct a the place of business or in the audit office.
• Tax payers to be selected for audit on the basis of risk analysis
• Risk scores and risk profiling to be done
• Some selection criteria:
• Total tax/tax throughput
• Refund claim.
• Export/zero rating.
• History of delinquency.
• Unusual deviations from “norms”/”standards”

16. 16
• Auditee to be informed by notice (FORM GST ADT-01)
at least 15 days in advance
• Audit to be preceded by compilation and collation of
• Records/documents relating to auditee
• Records/documents relating to ‘industry norms/standards’
• Questionnaire, Checklist
• Desk/Field audit to be conducted
• in transparent manner in accordance with manual/SOP
• within 3 months of commencement, extendable by
Commissioner by maximum 6 months
• “commencement” is the earlier of the date
• on which is records are called for or made available or
• institution of audit at place of business, whichever is later.
K.VIJAYA KUMAR, ASST.COMMR. C. EXCISE BELGAUM

17. DEPARTMENTAL AUDIT
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• Auditee to provide facility to verify records and furnish
information required by audit authority.
• Audit authority to
• verify and examine records and responses
• carry out cross verification from external sources
• assess evidence
• Upon conclusion, proper officer to communicate to auditee
(FORM GST ADT-01)
• findings of audit and reasons for such findings.
• rights and obligations of auditee
• Proceedings u/s 73 or u/s 74 to be initiated if audit reveals
• detection of tax not paid/short paid or
• ITC erroneously availed or utilized.
• tax erroneously refunded

18. SPECIAL AUDIT (SECTION 66)
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• If any officer not below rank of Deputy/Assistant
Commissioner during any
• Scrutiny, enquiry, investigation or any other proceeding
• is of the view that
• value has been incorrectly declared or
• credit availed is not within “normal limits”
• then he may, by written notice, direct audit/examination
of accounts and record by such Chartered or Cost
Accountant nominated by Commissioner
• Such audit can be directed only with prior approval of
Commissioner.

19. SPECIAL AUDIT
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• The auditor to furnish audit report within 90 days to
officers ordering such audit.
• The 90 days period may be extended, by a further 90
days, by the proper officer.
• Special audit, if ordered, to be in addition to any other
statutory audit.
• Findings of special audit shall be informed to
registered person (FORM GST ADT-04)
• Expenses of such audit to be determined and borne by
Commissioner.

20. SPECIAL AUDIT
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• Proceedings u/s 73 or u/s 74 are to be initiated,
if audit reveals:
• detection of tax not paid/short paid or
• ITC erroneously availed or utilised.
• tax erroneously refunded
K.VIJAYA KUMAR, ASST.COMMR. C. EXCISE BELGAUM

21. THANK YOU
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