The proper officer shall issue a notice in FORM GST ASMT-06, calling for information and records required for finalization of assessment under Section 60(3) 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.
(ICAI FAQ PUBLICATIONS 06-09-2017 PROVISIONAL ASSESSMENT: FAQ NO. 10)