Rule 100. Assessment in certain cases.-
(1) The order of assessment made under sub-section
(1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof
shall be uploaded electronically in FORM GST DRC-07.
(2) The proper officer shall issue a notice to a
taxable person in accordance with the provisions of section 63 in FORM GST
ASMT-14 containing the grounds on which the assessment is proposed to be made
on best judgment basis and shall also serve a summary thereof electronically in
FORM GST DRC-01 , and after allowing a time of fifteen days to such person to furnish
his reply, if any, pass an order in FORM GST ASMT-15 and summary thereof shall
be uploaded electronically in FORM GST DRC-07.
(3) The order of assessment under sub-section (1) of
section 64 shall be issued in FORM GST ASMT-16 and a summary of the order shall
be uploaded electronically in FORM GST DRC-07.
(4) The person referred to in sub-section (2) of
section 64 may file an application for withdrawal of the assessment order in
FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be,
rejection of the application under subsection (2) of section 64 shall be issued
in FORM GST ASMT-18.]
