Filing
Application for Withdrawal of Summary Assessment Order and Tracking the
Status of the Subsequent Proceedings u/s 64
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Q
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What is Summary Assessment u/s 64?
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A
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Summary Assessment u/s 64 is framed by
an Adjudicating or Assessing Authority (A/A) to assess the tax
due from the person in charge of the goods if an evidence, showing a tax
liability of person, has been established with sufficient grounds to believe
that any delay in doing so will adversely affect the interest of revenue. Note: A/A
cannot frame the Summary Assessment u/s 64 without prior approval
of Additional Commissioner (AC)/Joint Commissioner (JC).
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Q
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What is procedure of Summary Assessment proceedings u/s 64?
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A
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Following is the procedure
of Summary Assessment proceedings u/s 64 :
1.A/A issues the
"Order for creation of demand" against the taxpayer, after
approval from AC/JC.
2.The intimation of the issue of order is sent to the concerned
taxpayer via email id and SMS. Also, he/she can view the issued order from
the following navigation: Services > User Services > View Additional
Notices/Orders.
3.The taxpayer can file
an application for withdrawal of the issued order within 30 days (of the
communication of Order for creation of demand) and send to AC/JC. Taxpayers
who are Temp ID holders can file the application for withdrawal offline
and send to AC/JC.
Note: The facility of filing offline application is
available only for the Temp ID holders and not for other taxpayers.
On receiving the withdrawal application, AC/JC can take
following actions:
3a. Accept the application and issue "ASSESSMENT
ACCEPTANCE ORDER - ASMT-18(A)" and recommend it for
proceedings to be initiated u/s 73 /74 for determination of tax.
3b. Reject the
application and issue "ASSESSMENT REJECTION ORDER -
ASMT-18(R)" confirming the Order for creation of demand and adjudicating
the matter.
Once AC/JC has issued the order, Taxpayer/Temp ID holder
would receive the intimation of the issue of acceptance/rejection via
email id and SMS and following actions take place on the GST Portal:
Dashboard of the
Taxpayer/Temp ID holder is updated with the record of the issued Order and
they can view it from the following navigation: Services > User Services
> View Additional Notices/Orders > View > Case Details > WITHDRAWL
ORDER
In case of acceptance, Demand
ID is created and Electronic liability register gets updated along with DCR.
In case of rejection, the
matter will remain adjudicated and the issued "Order for Creation of
Demand" will be confirmed.
Note: In the case of
rejection of an offline application filed by a Temp ID holder, no action will
take place on the GST Portal. Intimation of rejection will be sent to the
taxpayer offline by AC/JC.
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Q
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What documents will I receive once order for
creation of demand against me?
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A
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You will receive two documents i.e. Form GST ASMT-16 generated by system
and annexure uploaded by officer.
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Q
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What is the
prescribed time limit for me to file application in Form GST-ASMT-17 for
withdrawal of the assessment order?
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A
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The prescribed time limit for a taxpayer to
file Form GST-ASMT-17 is 30 days. He/she must file application in Form
GST-ASMT-17 within 30 days of the issuance of order and send it to the AC/JC.
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Q
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I have a temp id.
Can I file Form GST-ASMT-17?
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A
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If you have a temp id, you can file the Form GST-ASMT-17 offline and
send it to the concerned AC/JC.
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Q
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What happens on the GST Portal once a
taxpayer files application in Form GST-ASMT-17?
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A
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Once a taxpayer files an application for withdrawal of the assessment
order, following actions happen on the GST Portal:
Dashboard of the taxpayers gets updated with the record of the filed
application. Also, acknowledgement of the filed application is sent via email
id and SMS along with the generated ARN.
ARN/Case ID Status
is updated to "Pending for Processing by AC/JC".
Note: No action will take place on the GST Portal in case of
Temp ID holders who have filed the application offline.
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Q
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What happens on the GST
Portal once the AC/JC approves the application for withdrawal of the issued
order for creation of demand?
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A
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Once the AC/JC approves the application for withdrawal of the
issued order for creation of demand, following actions happen on the GST Portal:
Intimation of the issue of
withdrawal order is sent to the concerned Taxpayer/Temp ID holder via email
id and SMS.
Dashboard of the
Taxpayer/Temp ID holder is updated with the record of the issued Order and
they can view it from the following navigation: Services > User
Services > View Additional Notices/Orders > View > Case Details
> WITHDRAWL ORDER
Demand ID is created and
Electronic liability register gets updated along with DCR.
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Q
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What documents will I
receive once my application for withdrawal is accepted?
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A
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You will receive two documents i.e. Form GST ASMT-18(A) generated
by system and annexure uploaded, if any, by officer.
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Q
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What happens on the GST
Portal once the AC/JC rejects the application for withdrawal of the issued
order for creation of demand?
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A
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Once the AC/JC
rejects the application for withdrawal of the order for creation of demand,
following actions happen on the GST Portal:
Intimation of the
issue of order is sent to the concerned taxpayer via email id and SMS.
Dashboard of the Taxpayer
is updated with the record of the issued Order and they can view it from the
following navigation: Services > User Services > View Additional
Notices/Orders > View > Case Details > WITHDRAWL ORDER.
The matter will
remain adjudicated and the issued "Order for Creation of Demand"
will be confirmed.
Note: In the case of rejection of an
offline application filed by a Temp ID holder, no action will take place on
the GST Portal. Intimation of rejection will be sent to the taxpayer offline
by AC/JC.
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Q
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What documents will I receive once my
application for withdrawal is rejected?
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A
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In case you had filed an
application online on the GST Portal, you will receive two documents i.e.
Form GST ASMT-18(R) generated by system and annexure uploaded by officer. You can view and download
them from the following navigation: Services > User Services >
View Additional Notices/Orders > View > Case Details > WITHDRAWL
ORDER. In case you are a Temp ID
holder and had filed the application offline, you will receive the intimation
offline.
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Q
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During the processing of my
application for withdrawal, what all and when the Status changes take place
in the ARN/Case ID on the GST Portal?
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A
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During the processing of an application for withdrawal, the
ARN/Case ID may undergo following Status changes:
Order for creation of demand
issued: When order for creation of demand is issued by A/A against a
taxpayer
Pending for Processing by
AC/JC: When a taxpayer file Form
GST-ASMT-17 of withdrawal
Application for withdrawal
rejected: When AC/JC rejects
withdrawal application of a taxpayerOrder withdrawn, Recommended for action
u/s 73/74: When AC/JC approves
withdrawal application of a taxpayer
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Information of GST Act and Rules, GST latest news, GST useful procedure and general matters.
Sunday, 16 September 2018
APPLICATION FOR WITHDRAWAL OF SUMMARY ASSESSMENT ORDER
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