GST Assessment Proceedings are the formal adjudicatory mechanisms under the CGST Act, 2017 through which the tax liability of a registered or unregistered person is determined by the proper officer. They span a structured set of provisions — self-assessment under Section 59, provisional assessment under Section 60, scrutiny under Section 61, best-judgment assessment of non-filers under Section 62, assessment of unregistered persons under Section 63, summary assessment in special cases under Section 64, and demand adjudication under Sections 73 / 74 read with Section 75. Each proceeding has its own form, timeline, and legal consequence — and the strategy that works for one (say, a Section 62 ex-parte order) is often wholly inappropriate for another (say, a Section 74 SCN alleging fraud).
What makes GST assessment high stakes is that the same set of facts often feeds into multiple proceedings simultaneously. A single late-filed GSTR-3B can trigger a Section 62 best-judgment order in ASMT-13; the underlying ITC mismatches can separately trigger a Section 61 ASMT-10 scrutiny; the cumulative effect can trigger a Section 65 audit; and any unpaid tax can ultimately land in a Section 73 / 74 DRC-01 SCN culminating in a DRC-07 demand order. Without an integrated, consistent legal position across all these proceedings, taxpayers frequently end up pleading inconsistent facts — which is fatal at the appellate stage. A coordinated assessment strategy is therefore less a luxury and more a structural necessity.
We offer end-to-end GST Assessment Proceedings Assistance — from advising on provisional assessment applications under Section 60, defending best-judgment assessments under Section 62 / 63, handling summary assessments under Section 64, representing during Section 73 / 74 adjudication, drafting DRC-06 replies, attending personal hearings, managing DRC-03 settlements and DRC-07 orders, and seamlessly handling transition into the first appeal under Section 107 where required — so every proceeding, whether routine or hostile, is handled with disciplined law, clean working papers, and a single consistent defence narrative.
Default mode of assessment — the taxpayer self-declares tax through GSTR-1, GSTR-3B, and annual returns.
Where the taxpayer cannot determine value or rate, provisional assessment is sought through Form ASMT-01.
Best-judgment assessment of registered taxpayers who fail to file returns even after receiving a notice.
Assessment of persons who were liable to be registered but failed to take registration.
Summary assessment in special cases to protect revenue where delay may harm government interest.
Core adjudication proceedings for determination of tax, interest, and penalty on demand.
Taxpayer's application to the officer requesting provisional assessment under Section 60.
Order permitting provisional assessment and specifying the bond / security to be executed.
Final assessment order on conclusion of the provisional assessment — adjusts tax / interest / refund.
Best-judgment assessment order passed against registered non-filers under Section 62.
Order assessing tax of unregistered persons who were liable to be registered under Section 63.
Summary assessment order issued in special revenue-risk situations under Section 64.
Pre-show-cause intimation of tax ascertained as payable — chance to pay via DRC-03 before SCN.
Final demand order under Section 73 / 74 — appealable under Section 107 with 10% pre-deposit.
Comprehensive mapping of open proceedings, positions, and defence themes across all years and GSTINs.
End-to-end drafting of ASMT / DRC replies with reconciliations, evidence, and legal submissions.
Driving closure through favourable orders or seamless transition to first appeal with pre-deposit.
Filing ASMT-01 applications under Section 60 and handling bond / security, final assessment in ASMT-07.
Defending best-judgment orders in Form ASMT-13 by filing the pending return and seeking withdrawal.
Representing unregistered persons in liable-to-be-registered assessment under Section 63.
Handling protective summary assessments in ASMT-16 and withdrawal applications under ASMT-17.
Strategic use of pre-SCN intimations — accept, partly accept, or contest to avoid full adjudication.
Drafting DRC-06 replies with reconciliations, case law, and documentary evidence before adjudication.
Attending personal hearings, oral submissions, and filing supplementary written arguments.
Review of DRC-07 demand orders, pre-deposit computation, and first appeal under Section 107.
Best-judgment assessment order passed under Section 62 for non-filing of returns.
Uncertainty on classification, rate, or valuation making provisional assessment the sensible route.
Department alleging liability to be registered and proposing assessment under Section 63.
Pre-SCN intimation requiring a strategic decision to pay, contest, or partly settle.
A formal show cause notice under Section 73 or 74 proposing a demand of tax and penalty.
Demand order passed, with 30 days pre-recovery and 3-month window for first appeal.
Multiple simultaneous notices across years / issues / GSTINs needing coordinated handling.
Tax due diligence flagging open or dormant assessments needing urgent closure strategy.
Building a master map of every open proceeding, issue, year, and GSTIN under review.
Issue-wise strategy — defend, concede, partly settle — aligned across all proceedings.
Drafting replies with reconciliations, case law, and documentary evidence for each notice.
Attending personal hearings, oral submissions, and coordinating supplementary filings.
Driving closure via favourable orders or seamless transition to first appeal with pre-deposit.
Partner with our specialists for end-to-end GST Assessment Proceedings Assistance — Sections 60, 62, 63, 64, 73, 74, and first appeal under Section 107 — all under one roof.
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