APPLICATION FOR WITHDRAWAL OF SUMMARY ASSESSMENT ORDER

Filing Application for Withdrawal of Summary Assessment Order and Tracking the Status of the Subsequent Proceedings u/s 64
Q	What is Summary Assessment u/s 64?
A	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).
Q	What is procedure of Summary Assessment proceedings u/s 64?
A	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.
Q	What documents will I receive once order for creation of demand against me?
A	You will receive two documents i.e. Form GST ASMT-16 generated by system and annexure uploaded by officer.
Q	What is the prescribed time limit for me to file application in Form GST-ASMT-17 for withdrawal of the assessment order?
A	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.
Q	I have a temp id. Can I file Form GST-ASMT-17?
A	If you have a temp id, you can file the Form GST-ASMT-17 offline and send it to the concerned AC/JC.
Q	What happens on the GST Portal once a taxpayer files application in Form GST-ASMT-17?
A	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.
Q	What happens on the GST Portal once the AC/JC approves the application for withdrawal of the issued order for creation of demand?
A	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.
Q	What documents will I receive once my application for withdrawal is accepted?
A	You will receive two documents i.e. Form GST ASMT-18(A) generated by system and annexure uploaded, if any, by officer.
Q	What happens on the GST Portal once the AC/JC rejects the application for withdrawal of the issued order for creation of demand?
A	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.
Q	What documents will I receive once my application for withdrawal is rejected?
A	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.
Q	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?
A	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

APPLICATION FOR RECTIFICATION OF ORDER

Filing Application for Rectification or Taking Action in the subsequent proceedings u/s 161 Conducted by Tax Officer
Q	How can Rectification of Orders be done?
A	Rectification of order issued can be done on the basis of suo moto or upon receipt of application from taxpayer.
Q	What is the time limit within which a taxpayer can file for rectification?
A	Taxpayer must file the rectification application within a period of three months, from the date of issue of order.  Period of three months shall not apply in such cases where the rectification is in nature of correction of clerical or arithmetical error.
Q	Can I file an application of rectification of Order if appeal is filed against that order?
A	If appeal is filed against assessment order, then order cannot be rectified.
Q	What happens if a suo moto rectification done by an Adjudication Authority (A/A) adversely affects any person?
A	If rectification adversely affects any person, then Adjudication Authority  (A/A) will have to issue notice before making such rectification.
Q	In the case of suo moto rectification done by A/A on one of the ARNs in my name, how will I come to know of that and where can I view the issued orders/notice on the GST portal?
A	In the case of suo moto rectification done by A/A on one of your ARNs, you will receive an intimation via email and SMS. You can view the issued order/notice from the following navigation: Services > User Services > View Additional Notices/Orders > View
Q	What is the procedure of rectification of order?
A	Following is the procedure of  rectification of order: 1.Taxpayer files an application for rectification of order or an A/A initiates a suo moto rectification. 2.In case of suo moto rectification, if rectification does not adversely affects any person, then A/A rectifies the order. Or, in case of suo moto rectification, if rectification adversely affects any person, then A/A performs the following steps. Same steps are performed after A/A receives taxpayer's application: 3.  A/A issues a notice to the taxpayer seeking additional clarifications and, if personal hearing is required, also schedules a date/time and venue. In case of no reply from the taxpayer, A/A issues a Reminder. Maximum three reminders can be issued. 4.  Taxpayer can reply to the issued notice and also request for a personal hearing in case A/A has not called for a personal hearing in the issued notice. Additionally, if required, he/she can also file for application of extension offline. If A/A approves application of extension, A/A will issue an adjournment with the new date/time and venue of Personal hearing, if required. Adjournment can be allowed maximum 3 times. 5.  If Personal hearing is not required, A/A, on the basis of taxpayer's reply, issues an Order.  If Personal hearing is required, A/A conducts the personal hearing and on that basis issue an Order. If taxpayer does not reply, even after the issue of three reminders, A/A issues the Order on his own motion.
Q	What is the time limit for the completion of Rectification of Order related proceedings?
A	The Rectification Order must be passed by A/A within 6 months from date of original order except in case of clerical/arithmetical mistake.
Q	What happens on the GST Portal once I file an application for rectification of order?
A	Once you file an application for rectification of order, following actions take place on the GST Portal: ·        Acknowledgement screen is displayed, containing the generated ARN. ·        You will receive an intimation of successful filing, along with the generated ARN. You will be able to view and track the ARN from the following navigation: Dashboard > Services > User Services > My Applications > Case Details > APPLICATIONS   ·        The filed application will appear in the work item list of A/A and will be available in the ARN's Case Details dashboard.
Q	What documents will I receive once Notice is issued?
A	You will receive two documents i.e. system-generated Notice for seeking clarification for rectification of order and annexure uploaded by officer.
Q	What happens on the GST Portal once I file a reply?
A	Once you file your reply, following actions take place on the GST Portal: ·        Notices and Orders page is displayed with the generated Reference number (RFN). ·        You will receive an intimation of successful filing of your, along with the generated RFN. ·        The REPLIES tab gets updated with the record of the filed reply in a table and with the Status updated to "Reply furnished, Pending for rectification order". ·        The filed application will appear in the work item list of A/A and will be available in the ARN's Case Details dashboard.
Q	What happens on the GST Portal if rectification order is issued?
A	If rectification order is issued, following actions take place on the GST Portal: ·        Rectification order will be generated and intimation of issue of order shall be sent via email and SMS to taxpayer ·        Order will also be available at the dashboard of taxpayer for view, print and download ·        Electronic liability register and DCR will be updated accordingly ·        In case of application received from taxpayer, Status of ARN will be changed to ‘Order rectified’ ·        In case of suo moto rectification also, Status of ARN will be changed to ‘Order rectified’
Q	What happens on the GST Portal if rectification application is rejected?
A	If application for rectification is rejected, following actions take place on the GST Portal: ·        ‘Rejection of application for rectification’ shall be issued and intimation of issue of order shall be sent via email and SMS to taxpayer ·        Order will also be available at the dashboard of taxpayer for view, print and download ·        Status of ARN shall get updated to ‘Application rejected’