Category: Summary Assessment in Special cases

The Additional / Joint Commissioner can, on his own motion may withdraw the summary assessment order in the event such order is erroneous and thereafter may follow the procedure laid down in Section 73 or 74 which provides for determination of tax liability on account of tax not paid other than fraud, wilful mis-statement etc., or otherwise . The order of withdrawal or, rejection of the application under Section 64(2) shall be issued in FORM GST ASMT-18.

(ICAI FAQ PUBLICATIONS 0609-2017 SUMMARY ASSESSMENT IN CERTAIN SPECIAL CASES: FAQ NO. 27)

On an application made in FORM GST ASMT–17 within 30 days by taxable person from the date of receipt of order passed summary assessment order the Additional/Joint Commissioner may withdraw such order and follow the procedure laid down in Section 73 or 74 which provides for determination of tax liability on account of tax not paid other than fraud, wilful mis-statement etc., or otherwise.

(ICAI FAQ PUBLICATIONS 06-09-2017 SUMMARY ASSESSMENT IN CERTAIN SPECIAL CASES: FAQ NO. 26)

The order of summary assessment under Section 64(1) shall be issued in FORM GST ASMT-16.

(ICAI FAQ PUBLICATIONS 06-09-2017 SUMMARY ASSESSMENT IN CERTAIN SPECIAL CASES: FAQ NO. 25)

Summary assessment can be initiated on any taxable person. Submission of return u/s 39 and u/s 45 is not prerequisite.

(ICAI FAQ PUBLICATIONS 06-09-2017 SUMMARY ASSESSMENT IN CERTAIN SPECIAL CASES: FAQ NO. 24)

No, mere change in opinion cannot be treated as evidence for initiation of summary assessment.

(ICAI FAQ PUBLICATIONS 06-09-2017 SUMMARY ASSESSMENT IN CERTAIN SPECIAL CASES: FAQ NO. 23)

No, the proper officer has to obtain prior permission of Additional/Joint Commissioner to proceed to assess the tax liability.

(ICAI FAQ PUBLICATIONS 06-09-2017 SUMMARY ASSESSMENT IN CERTAIN SPECIAL CASES: FAQ NO. 22)