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Best Judgement Assessment-Registration Not Obtained

Best Judgement Assessment-Registration Not Obtained Best Judgement Assessment

What is Assessment under GST?
“Assessment” means the process of determining the tax liability under GST Act, 2017. It includes various type of assessment like:
 Self-assessment
 Re-assessment
 Provisional assessment
 Summary assessment
 Best judgment assessment

Best Judgement Assessment becomes applicable in 2 situations:

• When any registered person who is liable to file return but fails to do so.
• When any person who is liable to register under GST but fails to do so.

2. Best Judgement assessment in case of Unregistered Person [Section 63]

o It can happen if a taxable person fails to apply for registration under GST despite being liable to do the same or
It can also be done if a taxable person’s registration was cancelled by the proper officer under section 29(2).
o The proper officer shall assess the tax liability of the person during the period for which he/she remains unregistered.
o No such assessment order shall be passed without giving the person an opportunity of being heard.
o After issue order of SCN, order can be passed within 5 years from the due date for filing of the annual return of the relevant financial year to which the unpaid tax relates.

Forms:

The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in FORM GST DRC-07.

The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and shall also serve a summary thereof electronically in FORM GST DRC-01, and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15 and summary thereof shall be uploaded electronically in FORM GST DRC-07.

Obtained

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