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GST Assessment Proceedings Assistance
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.
Sec 59-64
Types of assessment
Sec 73 / 74
Demand adjudication
3 / 5 Years
Order timeline (Sec 73 / 74)
Section 75
General adjudication procedure
Laws & Frameworks We Work Under
CGST Act – Sec 59 Self-Assessment
CGST Act – Sec 60 Provisional
CGST Act – Sec 62 Non-Filers
CGST Act – Sec 63 Unregistered
CGST Act – Sec 64 Summary
CGST Act – Sec 73 / 74 / 75
Forms ASMT-01 to ASMT-18
Forms DRC-01 to DRC-08
Six Types of GST Assessments We Handle
Sec 59
Self-Assessment
Default mode of assessment — the taxpayer self-declares tax through GSTR-1, GSTR-3B, and annual returns.
- Core self-declaration
- GSTR-1 / 3B / 9
- Interest & late fee on defaults
- Starting point for all others
- Cleaned up via returns review
- Supports every defence
Sec 60
Provisional Assessment
Where the taxpayer cannot determine value or rate, provisional assessment is sought through Form ASMT-01.
- Application in ASMT-01
- Order in Form ASMT-04
- Execution of bond (ASMT-05)
- Finalisation in ASMT-07
- Subsequent adjustments
- Interest / refund working
Sec 62
Non-Filer Assessment
Best-judgment assessment of registered taxpayers who fail to file returns even after receiving a notice.
- Notice in Form ASMT-13
- Ex-parte order on non-filing
- 30-day window to file return
- Return filing may withdraw order
- Interest, penalty, late fee
- High rupee exposure risk
Sec 63
Unregistered Person Assessment
Assessment of persons who were liable to be registered but failed to take registration.
- For unregistered persons
- Notice after hearing
- Order in Form ASMT-15
- Reply window allowed
- 5-year limitation
- Penalty under Section 122
Sec 64
Summary Assessment
Summary assessment in special cases to protect revenue where delay may harm government interest.
- Order in Form ASMT-16
- Prior Commissioner approval
- Used sparingly
- Withdrawal via ASMT-17
- ASMT-18 disposal order
- Rare in practice
Sec 73 / 74
Demand Adjudication
Core adjudication proceedings for determination of tax, interest, and penalty on demand.
- DRC-01A pre-SCN
- DRC-01 show cause
- DRC-06 reply
- Personal hearing
- DRC-07 demand order
- Appeal under Sec 107
Key Forms in GST Assessment Proceedings
ASMT-01
Provisional Assessment Request
Taxpayer's application to the officer requesting provisional assessment under Section 60.
Sec 60
Application
ASMT-04
Provisional Order
Order permitting provisional assessment and specifying the bond / security to be executed.
Order
Bond
ASMT-07
Final Assessment
Final assessment order on conclusion of the provisional assessment — adjusts tax / interest / refund.
Final
Adjustment
ASMT-13
Best-Judgment Order
Best-judgment assessment order passed against registered non-filers under Section 62.
Sec 62
Ex-parte
ASMT-15
Unregistered Assessment
Order assessing tax of unregistered persons who were liable to be registered under Section 63.
Sec 63
Unregistered
ASMT-16
Summary Assessment
Summary assessment order issued in special revenue-risk situations under Section 64.
Sec 64
Protective
DRC-01A
Pre-SCN Intimation
Pre-show-cause intimation of tax ascertained as payable — chance to pay via DRC-03 before SCN.
Pre-SCN
Rule 142(1A)
DRC-07
Final Demand Order
Final demand order under Section 73 / 74 — appealable under Section 107 with 10% pre-deposit.
Demand
Appealable
What Our Assessment Assistance Engagement Covers
Strategy
Strategy & Case Mapping
Comprehensive mapping of open proceedings, positions, and defence themes across all years and GSTINs.
- Master assessment tracker
- Year-wise risk memo
- Consistent defence narrative
- Legal position papers
- Settlement decision matrix
- Escalation & appeal calendar
Response
Notice & SCN Response
End-to-end drafting of ASMT / DRC replies with reconciliations, evidence, and legal submissions.
- ASMT-11 / DRC-06 drafting
- Issue-wise working papers
- Case law compilation
- Reconciliation pack
- Written submissions
- Additional evidence filings
Closure
Closure & Appeal Transition
Driving closure through favourable orders or seamless transition to first appeal with pre-deposit.
- ASMT-12 / ASMT-17 closure
- DRC-05 withdrawal of SCN
- DRC-07 order review
- Section 107 APL-01 filing
- Pre-deposit strategy
- Post-order compliance
Our GST Assessment Assistance Services
Provisional Assessment
Filing ASMT-01 applications under Section 60 and handling bond / security, final assessment in ASMT-07.
Section 62 Defence
Defending best-judgment orders in Form ASMT-13 by filing the pending return and seeking withdrawal.
Section 63 Representation
Representing unregistered persons in liable-to-be-registered assessment under Section 63.
Section 64 Challenge
Handling protective summary assessments in ASMT-16 and withdrawal applications under ASMT-17.
DRC-01A Negotiation
Strategic use of pre-SCN intimations — accept, partly accept, or contest to avoid full adjudication.
DRC-01 SCN Reply
Drafting DRC-06 replies with reconciliations, case law, and documentary evidence before adjudication.
Personal Hearing
Attending personal hearings, oral submissions, and filing supplementary written arguments.
DRC-07 Review & Appeal
Review of DRC-07 demand orders, pre-deposit computation, and first appeal under Section 107.
When You Need Assessment Proceedings Assistance
ASMT-13 Ex-parte Order
Best-judgment assessment order passed under Section 62 for non-filing of returns.
Provisional Assessment
Uncertainty on classification, rate, or valuation making provisional assessment the sensible route.
Unregistered Person Notice
Department alleging liability to be registered and proposing assessment under Section 63.
DRC-01A Pre-SCN
Pre-SCN intimation requiring a strategic decision to pay, contest, or partly settle.
DRC-01 SCN Issued
A formal show cause notice under Section 73 or 74 proposing a demand of tax and penalty.
DRC-07 Demand Order
Demand order passed, with 30 days pre-recovery and 3-month window for first appeal.
Multi-Year, Multi-Issue
Multiple simultaneous notices across years / issues / GSTINs needing coordinated handling.
M&A / IPO Due Diligence
Tax due diligence flagging open or dormant assessments needing urgent closure strategy.
Information & Documents We Typically Need
Notice / Order Pack
- ASMT-10 / 13 / 15 / 16 orders
- DRC-01A / DRC-01 SCN
- Annexures & workings
- Earlier replies filed
- Personal hearing minutes
- DRC-03 challans, if any
- DRC-07 demand orders
Returns & Financial Data
- GSTR-1 / 3B / 2A / 2B
- GSTR-9 / 9C filed
- Electronic ledgers
- Audited financials
- Trial balance & registers
- Turnover reconciliation
- ITC working papers
Legal & Supporting
- Sample contracts / POs
- Pricing / costing notes
- HSN / SAC classification
- Board resolutions
- Authorisation / POA
- DSC of signatory
- Prior appeals / writ records
Our End-to-End Assessment Approach
1
Case Mapping
Building a master map of every open proceeding, issue, year, and GSTIN under review.
2
Strategy Memo
Issue-wise strategy — defend, concede, partly settle — aligned across all proceedings.
3
Response Drafting
Drafting replies with reconciliations, case law, and documentary evidence for each notice.
4
Hearings
Attending personal hearings, oral submissions, and coordinating supplementary filings.
5
Closure / Appeal
Driving closure via favourable orders or seamless transition to first appeal with pre-deposit.
Why Choose Us for GST Assessment Proceedings
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Full-spectrum assessment experience
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Consistent multi-year narrative
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Strong Section 73 / 74 defence
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DRC-01A settlement strategy
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Best-judgment order withdrawal
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Effective oral advocacy
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Appeal-ready working papers
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Closure-focused, commercial advice
FAQs on GST Assessment Proceedings
What are the different types of GST assessments?
The CGST Act recognises several types of assessments — self-assessment under Section 59 (the default, through regular returns); provisional assessment under Section 60 (where the taxpayer cannot determine value or rate); scrutiny of returns under Section 61 (through Form ASMT-10); best-judgment assessment of non-filers under Section 62 (through Form ASMT-13); assessment of unregistered persons under Section 63 (through Form ASMT-15); and summary assessment in special cases under Section 64 (through Form ASMT-16). Alongside these sit the demand adjudication provisions of Sections 73 / 74, under which most contested tax determinations are actually made.
What is a best-judgment assessment under Section 62?
Under Section 62, where a registered taxpayer fails to furnish a return even after being served with a notice under Section 46, the proper officer may proceed to assess the tax liability based on the material available or gathered, and pass an order in Form GST ASMT-13. The assessment is "best judgment" because it is based on the officer's estimate rather than the taxpayer's own return. Importantly, under Section 62(2), if the taxpayer files the valid return within 30 days of the service of the ASMT-13 order (and pays tax, interest, and late fee), the best-judgment order is deemed to have been withdrawn — a critical window we use wherever possible.
How is provisional assessment under Section 60 helpful?
Provisional assessment under Section 60 is useful where the taxpayer is unable to determine the value or rate of tax applicable to a supply — for example, due to ongoing classification disputes, unresolved valuation issues, or pending rulings. The taxpayer applies in Form GST ASMT-01; after hearing, the officer passes an order in Form ASMT-04 allowing provisional payment of tax on execution of a bond in Form ASMT-05. Finalisation happens in Form ASMT-07 within six months (extendable). This avoids future penalties for "wrong" rate / value determinations, while preserving the taxpayer's right to contest the substantive position.
What is the difference between Section 73 and Section 74?
Section 73 deals with determination of tax not paid, short-paid, or ITC wrongly availed where there is no element of fraud, wilful misstatement, or suppression of facts. The penalty is limited — 10% of tax or ₹10,000, whichever is higher — and the order must be issued within three years from the due date of the annual return. Section 74 deals with the same issues but where fraud / wilful misstatement / suppression is alleged, attracting a penalty of up to 100% of tax and a longer five-year limitation. The section invoked in the SCN therefore significantly affects the commercial, settlement, and limitation calculus of the matter.
What are DRC-01A, DRC-01, and DRC-07?
In the Section 73 / 74 chain, DRC-01A is the pre-show-cause intimation under Rule 142(1A), informing the taxpayer of tax ascertained as payable and giving an opportunity to pay through DRC-03 before a formal SCN is issued. DRC-01 is the formal show cause notice initiating adjudication. DRC-06 is the form in which the taxpayer files its reply. After personal hearing, the final demand order is passed in Form DRC-07 under Rule 142(5). DRC-07 is appealable under Section 107 and, once served, triggers recovery unless a valid appeal with pre-deposit is filed.
How much time does the officer have to pass an order under Section 73 / 74?
Under Section 73, the officer must issue the order within three years from the due date of furnishing the annual return for the relevant financial year, with the SCN to be served at least three months before this order deadline. Under Section 74, the order must be issued within five years from the same reference date, with the SCN to be served at least six months before. Any SCN / order issued beyond these periods is legally vulnerable, and limitation is frequently a decisive defence — especially where the department has not adequately justified invoking the extended five-year period under Section 74.
Can we settle an assessment by voluntary payment without losing our legal position?
Yes, in appropriate cases. Sections 73(5) and 74(5) incentivise voluntary payment before the SCN — no penalty under Section 73, 15% penalty under Section 74. Similar concessions apply when payment is made within 30 days of the SCN or order in specified circumstances. For issues with low defensibility and limited legal merit, DRC-03 payment is often the most rational route. For issues with real merit, we structure payments carefully (for example, paying only the undisputed portion, or paying "under protest") so that the legal position is preserved for appeal where needed.
What happens if we disagree with a DRC-07 order?
A DRC-07 demand order is appealable under Section 107 of the CGST Act before the Appellate Authority. The taxpayer must file an appeal in Form GST APL-01 within three months (extendable by one month for sufficient cause) from the date of service of the order, along with 10% pre-deposit of the disputed tax. Once a valid appeal with pre-deposit is filed, recovery of the balance is automatically stayed under Section 107(7). Every assessment engagement is therefore run with an eye on how cleanly the case record will support an appeal — so that the defence does not need to be reconstructed from scratch at the appellate stage.
One Coordinated Defence Across Every GST Assessment You Face
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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