{"id":2568,"date":"2019-11-07T14:58:20","date_gmt":"2019-11-07T09:28:20","guid":{"rendered":"https:\/\/aktassociates.com\/blog\/?p=2568"},"modified":"2019-11-07T14:59:22","modified_gmt":"2019-11-07T09:29:22","slug":"assessment-under-gst-types-and-its-procedures","status":"publish","type":"post","link":"https:\/\/aktassociates.com\/blog\/assessment-under-gst-types-and-its-procedures\/","title":{"rendered":"Assessment under GST Types and it&#8217;s Procedures"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Assessment means determining the tax liability of a person. This article discusses the various types of assessments under the GST regime in detail.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2570 aligncenter\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Assessment-under-GST.png\" alt=\"\u00a0Assessment under GST\" width=\"700\" height=\"400\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Assessment-under-GST.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Assessment-under-GST-300x171.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/11\/Assessment-under-GST-20x11.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_66_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >In this article, we will discuss about...<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1e73be;color:#1e73be\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1e73be;color:#1e73be\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/aktassociates.com\/blog\/assessment-under-gst-types-and-its-procedures\/#Assessment\" title=\"Assessment\">Assessment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/aktassociates.com\/blog\/assessment-under-gst-types-and-its-procedures\/#Self-Assessment\" title=\"Self-Assessment\u00a0\">Self-Assessment\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/aktassociates.com\/blog\/assessment-under-gst-types-and-its-procedures\/#Provisional_Assessment\" title=\"Provisional Assessment\">Provisional Assessment<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/aktassociates.com\/blog\/assessment-under-gst-types-and-its-procedures\/#Procedure_for_Provisional_Assessment\" title=\"Procedure for Provisional Assessment\">Procedure for Provisional Assessment<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/aktassociates.com\/blog\/assessment-under-gst-types-and-its-procedures\/#Time_limit_to_pass_the_final_assessment_order\" title=\"Time limit to pass the final assessment order\">Time limit to pass the final assessment order<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/aktassociates.com\/blog\/assessment-under-gst-types-and-its-procedures\/#Interest_on_Tax_payable_and_Refunds\" title=\"Interest on Tax payable and Refunds.\">Interest on Tax payable and Refunds.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/aktassociates.com\/blog\/assessment-under-gst-types-and-its-procedures\/#Scrutiny_of_Returns\" title=\"Scrutiny of Returns\">Scrutiny of Returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/aktassociates.com\/blog\/assessment-under-gst-types-and-its-procedures\/#In_case_of_satisfactory_explanation\" title=\"In case of satisfactory explanation\">In case of satisfactory explanation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/aktassociates.com\/blog\/assessment-under-gst-types-and-its-procedures\/#Best_Judgement_Assessment\" title=\"Best Judgement Assessment\">Best Judgement Assessment<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/aktassociates.com\/blog\/assessment-under-gst-types-and-its-procedures\/#Assessment_of_Non-filers_of_returns\" title=\"Assessment of Non-filers of returns\">Assessment of Non-filers of returns<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/aktassociates.com\/blog\/assessment-under-gst-types-and-its-procedures\/#Assessment_of_unregistered_persons\" title=\"Assessment of unregistered persons\">Assessment of unregistered persons<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/aktassociates.com\/blog\/assessment-under-gst-types-and-its-procedures\/#Summary_Assessment\" title=\"Summary Assessment\">Summary Assessment<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Assessment\"><\/span><b>Assessment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per section 2(11) of GST act, Assessment means the computation of Tax liability under this act and includes\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Self-assessment <\/span><span style=\"font-weight: 400;\">(Section 59)<\/span><span style=\"font-weight: 400;\">,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Re-assessment <\/span><span style=\"font-weight: 400;\">(Section 61)<\/span><span style=\"font-weight: 400;\">,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Provisional assessment <\/span><span style=\"font-weight: 400;\">(Section 60)<\/span><span style=\"font-weight: 400;\">,\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Summary assessment <\/span><span style=\"font-weight: 400;\">(Section 64)\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Best judgment assessment <\/span><span style=\"font-weight: 400;\">of non-filer (Section 62) and<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Best judgment assessment of non Registered person (Section 63)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In GST regime, Assessment is mainly focused on Self-assessment by the taxpayers themselves, where every taxpayer furnishes a return as required u\/s 39 of GST act by self -assessing the taxes payable by him.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Self-Assessment\"><\/span><b>Self-Assessment\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of section 59 of the GST Act, every registered person is required to self-assess the taxes payable under this Act and furnish a return for each tax period as specified under section 39.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Provisional_Assessment\"><\/span><b>Provisional Assessment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of section 60 of the GST Act, the Provisional assessment shall be conducted on the request of the taxpayer in the following Situation<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">where the taxpayer is unable to determine the <\/span>value<span style=\"font-weight: 400;\"> of Goods or Services or both<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">where the taxpayer is unable to determine the applicable <\/span>rate of tax<b>.<\/b><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Procedure_for_Provisional_Assessment\"><\/span><strong>Procedure for Provisional Assessment<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The Taxpayer has to request the proper officer in writing for provisional assessments.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Within the period of 90 days from the date of receipt of such request, the proper officer shall pass an order allowing the<a href=\"https:\/\/aktassociates.com\/blog\/taxpayers-in-india\/\"> taxpayer<\/a> to pay tax on a provisional basis at such rate or on such value as described by him.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">The taxpayer making the payment on a provisional basis has to issue a bond with security promising to pay the difference amount between provisionally assessed tax and final assessed tax.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Within the period of six months from the date of order of provisional payment, the proper officer shall pass the final assessment order and the provisional assessment shall be followed by final assessments.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Time_limit_to_pass_the_final_assessment_order\"><\/span><strong>Time limit to pass the final assessment order<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The Final assessment order shall be passed within the period of 6 months from the date of provisional assessment. Such aforesaid period shall be extended by the Joint Commissioner or Additional Commissioner for a further period not exceeding 6 months and by the Commissioner for such further period not exceeding 4 years.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Interest_on_Tax_payable_and_Refunds\"><\/span><strong>Interest on Tax payable and Refunds.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The taxpayer is liable to pay interest on any tax payable on the supply of goods or services or both under provisional assessment which was not paid within the due date specified u\/s 39(7).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Interest shall be applicable at the rate specified u\/s 50(1) (i.e.,18%) from the day after the due date of payment of tax in respect of the said supply of goods or services or both till actual payment date, whether such amount is paid before or after the issuance of order for final assessment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Taxpayer is entitled to Refund with interest if in case the tax computed as per the final assessment is less than provisional assessment.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">if the refund is not paid to the taxpayer within 60 days from the date of application of refund then the taxpayer shall also be eligible for the interest on refund under section 56 @ 6% per annum from the 61st day to the actual date of payment.\u00a0<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Scrutiny_of_Returns\"><\/span><b>Scrutiny of Returns<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of section 61 of the GST act, Scrutiny Assessment shall be conducted by the proper officer in order to verify the correctness of the return and inform him of the discrepancies noticed (if any) and seek his explanation for the same.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"In_case_of_satisfactory_explanation\"><\/span><strong>In case of satisfactory explanation<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">No further action shall be taken in this regard if the explanation if found acceptable.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In the case of No satisfactory explanation<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Proper Officer may initiate the appropriate action if the taxpayer is failed to furnish the satisfactory explanation within the period of 30 days or failed to rectify the discrepancies.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Action taken by the proper officer shall include<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">To Conduct a <a href=\"https:\/\/aktassociates.com\/blog\/tax-audit-under-section-44ab\/\">tax audit<\/a> u\/s 65.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">To Inspect and search the places of the taxpayer\u2019s business <\/span><span style=\"font-weight: 400;\">u\/s 67<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">To Start a special audit u\/s 66<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">To Send notices for outstanding demand or shortfall of when there is no willful intention of doing fraud u\/s 73<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">To Send notices for outstanding demand or shortfall when there is the willful intention of fraud u\/s 74.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Best_Judgement_Assessment\"><\/span><b>Best Judgement Assessment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Best Judgement assessment is conducted by the proper officer to the best of his judgement based on his reasoning and the available information.<\/span><\/p>\n<p><strong>Best Judgement Assessment shall be conducted in the following scenarios:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Assessment of non-filers of returns<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Assessment of unregistered persons<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Assessment_of_Non-filers_of_returns\"><\/span><strong>Assessment of Non-filers of returns<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As per the provisions of section 62 of the GST Act, if in case the taxpayer is failed to furnish the return u\/s 39 or u\/s 45 even after serving the notice u\/s 46, the Proper Officer is required to conduct an assessment. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">The proper officer shall assess the tax liability of the taxpayer to the best of his judgement taking into consideration all the relevant materials that are available and issue an assessment order within a period of five years from the date of furnishing of annual return for the financial year for which the tax has not been paid.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">On filing the valid return within the period of thirty days of the service of the assessment order, the assessment order shall be deemed to be withdrawn. but the taxpayer is liable to pay late fee u\/s 47 and\/or interest u\/s 50(1).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Assessment_of_unregistered_persons\"><\/span><strong>Assessment of unregistered persons<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">As per the provisions of section 63 of the GST Act, if in case the taxpayer is failed to obtain a <a href=\"https:\/\/aktassociates.com\/blog\/gst-return-filing\/\">GST registration<\/a> even though he is liable to do so or whose registration has been cancelled under section 29(2) even though he is liable to pay tax, the proper officer shall proceed to assess the tax liability for the relevant tax periods of such taxable person to the best of his judgement and shall issue an assessment order within a period of five years from the date specified u\/s 44 for furnishing of the annual return for the financial year for which the tax has not been paid.<\/span><\/p>\n<p><a href=\"https:\/\/aktassociates.com\/business-registrations\/tax-registration\/online-gst-registration\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-2070 size-full\" src=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1.png\" alt=\"gst registration\" width=\"700\" height=\"150\" srcset=\"https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1.png 700w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1-300x64.png 300w, https:\/\/aktassociates.com\/blog\/wp-content\/uploads\/2019\/09\/gst-registration-1-20x4.png 20w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Summary_Assessment\"><\/span><b>Summary Assessment<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">As per the provisions of section 64 of the GST Act, the proper officer shall conduct the summary assessment on any evidence showing a tax liability of a person coming to his notice, after obtaining the prior permission from the additional commissioner or joint commissioner.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The proper officer shall proceed to assess the tax liability of a person to protect the interest of revenue and can also issue an assessment order if he has proof that the delay in assessment can adversely affect the interest of revenue.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assessment means determining the tax liability of a person. This article discusses the various types of assessments under the GST &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Assessment under GST Types and it&#8217;s Procedures\" class=\"read-more button\" href=\"https:\/\/aktassociates.com\/blog\/assessment-under-gst-types-and-its-procedures\/#more-2568\">Read more<span class=\"screen-reader-text\">Assessment under GST Types and it&#8217;s Procedures<\/span><\/a><\/p>\n","protected":false},"author":4,"featured_media":2571,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.8 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00a0Assessment under GST Types and it&#039;s Procedures AKT Associates<\/title>\n<meta name=\"description\" content=\"Assessment means determining the tax liability of a person. 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