Assessment in fiscal laws has always been a matter of great concern both for the dealers or the persons concerned and the tax authorities . As a matter of fact it is the assessment order which finalizes the statutory liability to pay tax under the provisions of related fiscal laws. However , assessment proceedings initiated by the tax authorities have always been seen as a burden by the dealers or the persons concerned and this has echoed the need of self assessment and as such self assessment by the dealers or the persons concerned has been an important issue of the on going fiscal reforms in the country . It has been a consistent endeavour to evolve a fiscal system in which the dealers or the persons concerned are entrusted with the responsibility to assess themselves as per the provisions of the related fiscal laws but at the same time intrinsic sanctions in the form of heavy penalties have been envisaged in case of willful defaults and false admissions of the liability to ensure lawful compliance .
Section 59 of the Central GST Act , 2017 ( hereinafter referred to as ‘the Act’) (similar provisions are embodied in UPGST Act , 2017 ) embodies following provisions :
“59.Self Assessment :
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 . “
The aforesaid section entrusts responsibility on every registered person to self assess himself and then file the return within such time as has been specified in section 39 . It is pertinent to note that before filing the return every person has to examine his inward supplies , outward supplies , admissibility of input tax credit , liability to tax regarding supplies and then has to compute the payable tax in the prescribed manner . He has to furnish all the requisite details in the return as has been specified and prescribed . But it is also significant to note that such filing of return in the prescribed form has been associated with the self-assessment . This is very important and signifies that if such return has been filed according to the envisaged law and the rules made thereunder and no discrepancy or fallacy is found in it after scrutiny then it will amount to assessment order under the Act for that period . Thus the GST Regime envisages periodical assessment in the form of self-assessment and this is very important and significant feature of this innovative indirect taxation system .
It is pertinent to note that section 39 envisages different time limit for different category of persons to file return in the following manner : –
- Every registered person other than an Input Tax Distributor or a non-resident taxable person or a person paying tax under the provisions of section 10 i.e. opting the composition levy , or paying tax under section 51 or 52 or claiming the benefit of Notification No. 02/2019- Central Tax (Rate) Dated 7th March , 2019 , shall file a monthly return on or before 20th day of the month succeeding such calendar month or part thereof .
- A registered person paying tax under section 10 or claiming the benefit of Notification No. 02/2019- Central Tax (Rate) Dated 7th March , 2019 , shall file quarterly return within eighteen days after the end of such quarter .
- Every registered person required to deduct tax at source under the provisions of section 10 shall furnish a return for the month in which such deductions have been made within ten days after the end of such month .
- Every taxable person registered as Input Tax Distributor shall file monthly return within thirteen days after the end of such month .
- Every registered non-resident taxable person shall file a monthly return within twenty days after the end of a calendar month or within seven days after the last day of the period of registration specified under sub-section (1) of section 27 , whichever is earlier .
- It has been envisaged by sub-section (6) of section 39 that the Commissioner may , for the reason to be recorded in writing , by notification , extend the time limit for furnishing the return under this section for such class of registered persons as may be specified therein .
Provisional Assessment :
Section-60 of the Act envisages provisions relating to provisional assessment . Its sub-section (1) describes the circumstances in which such a provisional assessment is to be made . It envisages that the following two circumstances will warrant provisional assessment :
(i) where the taxable person is unable to determine the value of goods or services or both , as the case may be ; or
(ii) where the taxable person is unable to determine the rate of tax applicable on goods or services or both , as the case may be .
In the aforesaid circumstances such taxable person may request the proper officer in writing giving reasons for payment of tax on provisional basis and on such request the proper officer shall pass an order allowing payment of tax on provisional basis at such rate or on such value as may be specified by him . However such an order shall be passed within a period of ninety days from the date of receipt of such request of aforesaid person . It has also been made quite evident by this sub-section that the provisions of this sub-section (1) shall apply subject to provisions embodied in sub-section (2) of this section .
It is pertinent to note that sub-section (2) of this section envisages that the payment of tax on provisional basis shall be allowed if the taxable person executes a bond in such form as may be prescribed and with such surety or security as the proper officer may deem fit . Such bond shall bind the taxable person for payment of difference between the amount of tax as may be finally assessed and the amount of tax provisionally assessed .
Sub-rules (1) to (4) of Rule 98 of CGST Rules , 2017 ( similar rules are provided in UPGST Rules , 2017 ) embody provisions relating to provisional order under sub-section (1) of section 60 and related bond and security to be furnished by the concerned taxable person . These rules envisages following provisions :
“98(1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application along with the documents in support of his request, electronically in FORM GST ASMT-01on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03, and may appear in person before the said officer if he so desires.
(3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty-five per cent. of the amount covered under the bond.
(4) The registered person shall execute a bond in accordance with the provisions of sub-section (2) of section 60 in FORM GST ASMT-05along with a security in the form of a bank guarantee for an amount as determined under sub-rule (3).
Provided that a bond furnished to the proper officer under the State Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made thereunder.
Explanation.- For the purposes of this rule, the expression ―amount‖ shall include the amount of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the transaction.
Sub-section (3) of section 60 envisages that after a provisional order has been passed by the proper officer under sub-section (1) , it will be obligatory on the part of such proper officer to pass the final assessment order in this respect after taking into account such information as may be required for finalizing the assessment . However such final assessment shall have to be passed within a period not exceeding six months from the date of the communication of the order issued under sub-section (1) of this section to the concerned person .
It is significant to note that the aforesaid period of six months shall not be calculated from the date of provisional order under sub-section (1) but it has to be calculated from the date of communication of order under sub-section (1) to the concerned person .
The proviso to sub-section (3) embodies very important provisions as it provides that on sufficient cause being shown and for reasons to be recorded in writing , the aforesaid period of six months may be extended by the Joint Commissioner or Additional Commissioner for a further period not exceeding six months and by the Commissioner for such further period not exceeding four years.
Now a question arises as to what may be such circumstances in which such time period may be extended by the aforesaid authorities for further period as has been envisaged by the aforesaid proviso . The answer may be that there may be cases where the value or rate of tax regarding goods or services or both , as the case may be , is a part of litigation before any appropriate appellate authority or revisional court or is a part of legal issue which needs clarification from an appropriate authority under the Act and the time taken in adjudicating such issues may require the proper officer to take further period of time to take the final decision in this respect .
Sub-section (4) of section 60 embodies following provisions :
“(4) The registered person shall be liable to pay interest on any tax payable on the supply of goods or services or both under provisional assessment but not paid on the due date specified under sub-section (7) of section 39 or the rules made thereunder, at the rate specified under sub-section (1) of section 50, from the first day after the due date of payment of tax in respect of the said supply of goods or services or both till the date of actual payment, whether such amount is paid before or after the issuance of order for final assessment.”
It is significant to note that sub-section (7) of section 39 makes it mandatory for every registered person to deposit the tax due as per the return not later than the last date on which he is required to furnish such return . This , in no uncertain terms , means that even if any registered person has requested the proper officer to clarify the value of goods or services or both as the case may be , or the rate of tax applicable on such goods or services or both as the case may be , the provisional order under sub-section (1) of section 60 and final order under sub-section (3) of section 60 , as a result of such request , shall not exonerate such registered person from paying the interest as prescribed in sub-section (1) of section 50 and such interest shall be calculated from the date which falls immediately after the due date of payment of tax for that tax period to the date of actual payment of such tax . It has also been clarified by the provisions of sub-section (4) of section 60 that it makes no difference whether such payable tax has been paid before or after the final assessment order as envisaged by sub-section (3) of section 60
The aforesaid legal scenario may be better understood with the help of an example . Suppose there is some registered person X who is under legal obligation to file monthly return under sub-section (1) of section 39 . Obviously such monthly return is to be filed on or before 20th day of succeeding month . Suppose such person X requests the proper officer to clarify the rate of tax in respect of the supplies of his commodities on 18th of May and the proper officer in the follow-up of such request passes the provisional order on 12th of July subject to the provisions embodied in sub-section (2) of section 60 i.e. within 90 days of such request . Now the registered person X pays the requisite amount of tax A in compliance of aforesaid provisional order on 14th October , then such person shall have to pay interest as envisaged by sub-section (1) of section 50 apart from amount A and such interest shall be calculated from 21st May to the date of actual payment of tax i.e. 14th October .
Now suppose the final order as per the provisions of sub-section (3) of section 60 is passed on 10th of May of the succeeding year and the payable tax is assessed to an amount B which is greater than A and such registered person pays this amount B-A on 11th May , then such registered person shall be under legal obligation to pay interest on amount B-A from 21st may of last year to 11th May of this year and the rate of interest shall be as envisaged by sub-section (1) of section 50.
It is pertinent to note that sub-section (1) of section 50 envisages that every person who is liable to pay tax in accordance with the provisions of this Act or the rules made thereunder, fails to pay the tax or any part thereof to the Government within the period prescribed , he shall pay on his own an interest for the period for which the tax or any part thereof remains unpaid, at such rate, not exceeding eighteen per cent , as may be notified by the Government on the recommendations of the Council.
It is pertinent to note that the Government of India has issued Notification No. 13/2017 – Central Tax New Delhi, the 28th June, 2017 which embodies following provisions –
“G.S.R. …..(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 50, sub-section (12) of section 54 and section 56 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby fixes the rate of interest per annum, for the purposes of the sections as specified in column (2) of the Table below, as mentioned in the corresponding entry in column (3) of the said Table.
Table
| Serial Number | Section | Rate of interest (in per cent) |
| (1) | (2) | (3) |
| 1. | Sub-section (1) of section 50 | 18 |
| 2. | Sub-section (3) of section 50 | 24 |
| 3. | Sub-section (12) of section 54 | 6 |
| 4. | Section 56 | 6 |
| 5. | Proviso to section 56 | 9 |
- This notification shall come into force from the 1st day of July, 2017. ”
It is also pertinent to note that sub-section (4) establishes a clear cut nexus with section 39 which means that the provisional order under sub-section (1) of section 60 is to be passed for any tax period for which return is to be filed and as such it may be issued for more than one tax periods of the assessment year .
It is also to be noted that since request under sub-section (1) of section 60 is made by the registered person himself , thus no penal action shall be taken in respect of the residual amount paid by such registered person with interest in compliance of order under sub-section (1) or sub-section (3) of section 60.
It is pertinent to note that sub-rules (5) to (7) of Rule 98 of CGST Rules , 2017 ( similar rule is embodied in UPGST Rules , 2017 ) embodies following provisions relating to final order and release of security deposited in respect of provisional order :
“98(5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information and records required for finalization of assessment under sub-section (3) of section 60 and 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.
(6) The applicant may file an application in FORM GST ASMT-08 for the release of the security furnished under sub-rule (4) after issue of the order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT–09 within a period of seven working days from the date of the receipt of the application under sub-rule (6).”
Sub-section (5) of section 60 deals with the situation where the as a result of final assessment order under sub-section (3) of section 60 , the payable tax is assessed to an amount which is less than the amount assessed by the provisional order under sub-section (1) of section 60 and it envisages that in such circumstances the registered taxable person shall be entitled to refund of excess amount paid in compliance of provisional order subject to the provisions of sub-section (8) of section 54 and in addition to it he shall also be paid interest on such refund as provided under section 56.
It is pertinent to note that sub-section (8) of section 54 envisages circumstances when the refundable amount shall be paid to the taxable person instead of being credited to the Consumer Welfare Fund . It is also significant to note that section 56 envisages interest not exceeding six percent in case of delayed refunds.
Scrutiny of Returns :
Section 61 embodies provisions relating to scrutiny of returns filed by the registered persons . Its sub-section (1) creates a legal obligation on the proper officer to scrutinize the returns and related particulars furnished by the registered persons so that the correctness of such returns could be verified . It also envisages that the proper officer shall inform the discrepancies found to the concerned persons in the prescribed manner and shall seek their explanation in this respect.
Sub-rule(1) and (2) of Rule-99 of CGST Rules , 2017 ( similar provisions are embodied in UPGST Rules , 2017 ) embody following provisions :
“99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy.
(2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to the proper officer.”
Sub-section (2) of section 61 envisages that in case the explanation of the concerned person in respect of the discrepancies communicated to him by the proper officer is found acceptable by such officer , the registered person shall be informed accordingly and no further action shall be taken in this regard .
Sub-rule(3) of Rule 99 embodies that where the explanation furnished by the registered person or the information submitted under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12.
Sub-section (3) of section 61 envisages that if the concerned person-
(i) does not furnish satisfactory explanation in respect of the discrepancies communicated to him by the proper officer within 30 days of being so informed , or within such extended time as may be provided by the proper officer , or
(ii) after accepting the discrepancies , fails to take corrective measures in his return for the month in which the discrepancies have been accepted ,
the proper officer may initiate appropriate action for audit under section 65 or for special audit section 66 or for inspection , search and seizure under section 67. He may also proceed to determine the tax and other dues under section 73 or 74 .
Assessment of non-return filers :
Return filing is perhaps the most important aspect of fiscal law and GST Regime is no exception to it . Whereas GST laws elaborate provisions regarding filing of returns without any kind of ambiguity , such provisions entrust significant liabilities on both the registered persons as well as the GST officials , which have been described as proper officers in this innovative taxation system . If registered persons are required to furnish return in the prescribed manner within the prescribed time , the proper officers are under legal obligation to monitor such filing of return and are duty bound to take requisite action under the law against those persons who fail to furnish such return . Since self assessment is envisaged for the return filers and they are entrusted with the obligation and responsibility to deposit tax on the basis of such self-assessment , the Act on the other hand requires the proper officer to assess the persons who do not file return as per legal provisions . This action has to be taken by such proper officer as soon as it becomes due under the Act and he is not supposed to wait for the lime limit provided under the Act for such action . The maximum time limit is usually provided under the act considering various factors and circumstances so that requisite action may not lapse in any of the cases resulting in loss of revenue to the exchequer . It is not envisaged to provide laxity on the part of the proper officer to wait for the requisite action upto such time limit.
Section 62 of the CGST Act , 2017 ( similar provisions are embodied in UPGST Act , 2017 ) embodies following provisions regarding assessment of non-filers of returns :
“62(1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 45, even after the service of a notice under section 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 material which is available or which he has gathered and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates.
(2) Where the registered person furnishes a valid return within thirty days of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue.”
It is quite evident from sub-section (1) of section 62 that the provisions of this sub-section will override any conflicting provisions as may be contained in section 73 or 74 as it starts with non-obstante clause ” notwithstanding anything to the contrary contained in section 73 or section 74 ,” . The significance of such non-obstante clause is that an action under sub-section (1) of section 62 has to be taken as per the provisions contained in it and such an action will remain unaffected by any provisions which may be contrary to such provisions and are contained in section 73 or section 74
It is reiterated that section 39 of the Act embodies provisions relating to filing of return by different class of persons for the respective time periods and envisages the lime limit both for the filing of return and the payment of tax due as per such return . Section 45 embodies provisions regarding filing of final return . Final return is entirely different from annual return as envisaged by section 44. Section 45 of the Act embodies following provisions regarding final return :
“45 . Final return :
Every registered person who is required to furnish a return under sub-section (1) of section 39 and whose registration has been cancelled shall furnish a final return within three months of the date of cancellation or date of cancellation order, whichever is later, in such form and manner as may be prescribed.”
Thus aforesaid provisions contained in section 45 relate to a return which is to be filed after the cancellation of registration as the final return of such person . It has also been envisaged that such a return shall be filed within three months of the date of cancellation or date of cancellation order, whichever is later, in such form and manner as may be prescribed.
It is also worth to note that section 46 of the Act embodies provisions relating to notice to return defaulters and envisages that where a registered person fails to furnish a return under section 39, section 44 or section 45, a notice shall be issued requiring him to furnish such return within fifteen days in such form and manner as may be prescribed. It is pertinent to note that section 44 embodies provisions relating to annual return which is beyond the scope of section 62.
Sub-section (1) of section 62 envisages that irrespective of the contrary provisions embodied in section 73 or 74 , if a registered person fails to furnish the return under section 39 or section 45 , even after the service of a notice under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgement. He shall take into account all the relevant material which is available or which he has gathered and issue an assessment order in this respect .
This sub-section further envisages that the aforesaid assessment order may be issued within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates.
It is pertinent to note that section 44 embodies following provisions :
“44.Annual return :
(1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a nonresident taxable person, shall furnish an annual return for every financial year electronically in such form and manner as may be prescribed on or before the thirty-first day of December following the end of such financial year.
(2) Every registered person who is required to get his accounts audited under sub-section (5) of section 35 shall furnish, electronically, the annual return under sub-section (1) along with the audited copy of the annual accounts and a reconciliation statement, reconciling the value of supplies declared in the return furnished for the financial year with the audited annual financial statement, and such other particulars as may be prescribed.”
Thus assessment order in case of non-filers of return under sub-section (1) of section 62 may be passed within a period of five years from the thirty-first day of December following the end of related financial year.
However as it has been mentioned earlier , the proper officer is under legal obligation to take appropriate action under sub-section (1) of section 62 as soon as it becomes due under the Act and he is not supposed to wait for the maximum lime limit provided under the Act for such action.
It is also significant to note that section 39 embodies provisions in respect of different class of persons to file a return within the envisaged time period similarly section 45 envisages the time period to file final return and if such return is not filed within the time period as envisaged by these sections respectively , then a notice has to be issued under section 46 to ask the defaulting person to file the return within fifteen days failing which the assessment order is to be issued against such person for the underlying tax period . A close study of these provisions makes it quite evident that an assessment order under sub-section (1) of section 62 is to be passed for the defaulting period and if such default is for more than one such tax period , separate assessment orders shall be issued in respect of each of such defaulting period .
Sub-rule (1) of Rule 100 of CGST Rules , 2017 ( similar provisions are embodied in UPGST Rules , 2017 ) embodies that the order of assessment 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 .
Sub-section (2) of section 62 envisages that where the registered person furnishes a valid return within thirty days of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn . However such withdrawal shall have no effect on the liability to pay interest under sub-section (1) of section 50 or to pay late fee under section 47 and as such these liabilities shall continue till they are finally discharged by such person .
Assessment of unregistered persons :
Section 63 of the Act embodies provisions relating to assessment of unregistered persons . This section envisages that irrespective of anything to the contrary contained in section 73 or section 74,where a taxable person-
(i) fails to obtain registration even though liable to do so or
(ii) whose registration has been cancelled under subsection (2) of section 29 but who was liable to pay tax,
the proper officer may proceed to assess the tax liability of such taxable person to the best of his judgement for the relevant tax periods and issue an assessment order . Such an assessment order may be issued within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates. It is reiterated that section 44 which deals with the annual return for any financial year envisages that such return may be filed on or before the thirty-first day of December following the end of such financial year. Hence under section 63 assessment order in respect of unregistered persons may be passed within a period of five years from the thirty-first day of December following the end of related financial year.
It is pertinent to note that sub-section (2) of section 29 embodies following provisions :
“(2) The proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where,––
(a) the registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or
(b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or
(c) any person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or
(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration.; or
(e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts .”
It is pertinent to note that sub-rule (2) of rule 100 of the CGST Rules , 2017 embodies following provisions regarding assessment of unregistered dealers :
“100(2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in 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.”
The proviso to this sub-section provides that no such assessment order shall be passed without giving the person an opportunity of being heard.
Summary assessment in certain special cases :
Section 64 embodies provisions relating to summary assessment in cases where the proper officer believes on the basis of any evidence that it is necessary to issue an assessment order to protect the revenue .
Sub-section (1) of section 64 envisages that on noticing any evidence showing a tax liability of a person , the proper officer may proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has sufficient grounds to believe that any delay in doing so may adversely affect the interest of revenue. It is pertinent to note that such proceedings may be initiated only after getting permission of Additional Commissioner or Joint Commissioner.
The proviso to this sub-section provides that where-
(i) the taxable person to whom the liability pertains is not ascertainable, and
(ii) such liability pertains to supply of goods,
the person in charge of such goods shall be deemed to be the taxable person liable to be assessed and liable to pay tax and any other amount due under this section.
Sub-section (2) of section 64 envisages that on an application made by the taxable person within thirty days from the date of receipt of order passed under sub-section (1) or on his own motion, if the Additional Commissioner or Joint Commissioner considers that such order passed under sub-section (1) by the proper officer is erroneous, such Additional Commissioner or Joint Commissioner may withdraw such order and follow the procedure laid down in section 73 or section 74 for the determination of tax liabilities .
It is reiterated that Section 73 envisages provisions regarding determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts . Section 74 envisages provisions regarding determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts .
It is pertinent to note that sub-rule (3) , (4) and (5) of rule 100 of the CGST Rules, 2017 embody following provisions regarding summary assessment in certain special cases :
“100 (3) The order of assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16 and a summary of the order shall be uploaded electronically in FORM GST DRC-07.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the assessment order in FORM GST ASMT–17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.”
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The PEN TALKS 