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in India

Get GST Assessment

About GST Assessment Information


GST Assessment

Goods and Service Tax is the new tax regime in India that all the form of indirect taxes. GST has been implemented in India to make system more cogent for Business and taxpayers.GST assessment is one of formality of GST system to determine tax liability of a Taxpayer. Under GST assessment there are different ways to carry GST assessment under GST Law.GST assessment follow the process of tax assessment way to figure how much tax should be paid.

Different Kinds of GST Assessment

  • Self Assessment
  • Summary assessment
  • Provisional assessment
  • Regular assessment
  • Scrutiny assessment
  • Final Assessment



Need Help? Call one of our GST Expert +91-888-2312-312

How we Work

Working Procedure

1-3 Hours

Uploaded document identification under the supervision of the GST expert and information to prepare GST return filing for your Business entity.

1 Working Day

Sharing the relevant documents for the approval once the document has been prepared and after it approval will be done.

1-2 Working Day

GST Authority we will share the acknowledgement with you as soon as the return is approved.

Email Documents

Frequently Asked Questions

Who is the person responsible to make assessment of taxes payable under the Act?

Every person registered under the Act shall be responsible to make assessment of taxes which will be  payable by him for a particular tax period and after such assessment he shall file the return required under section 39.

Where the tax liability as per the final assessment is higher than in provisional assessment, will the taxable person be liable to pay interest?

Yes, the respective person will be liable to pay interest from the date the tax was due to be paid originally till the date of actual payment.

What action the tax authorities may take after the special audit?

Based on the findings/observations of the special audit, action can be initiated under Section 73 or Section 74 of the CGST/SGST Act.

Under what circumstances can a best judgment assessment order issued under section 60 be withdrawn?

In case the taxable person furnishes a valid return for the default period (i.e. files the return and pays the tax as assessed by him), within the period of thirty days of the receipt of the best judgment assessment order. The best judgment will be order passed by the Proper Officer under section 62 of CGST/SGST Act shall automatically stand withdrawn

What is the time limit for passing assessment order u/s 62 (Best Judgment) and 63 (Non-filers)?

Five years are required for passing an assessment order under section 62 or 63. It is the time period from the due date for furnishing the annual return.

Under what circumstances can a tax officer initiate Summary Assessment?

As per section 64 of CGST/SGST Act, Summary Assessments can be initiated to protect the interest of revenue when:
1.    the proper officer has evidence that a taxable person has incurred a liability to pay tax under the Act, and
2.    the proper officer believes that delay in passing an assessment order will adversely affect the interest of revenue. Such order can be passed after seeking permission from the Additional Commissioner / Joint Commissioner.

Is summary assessment order to be necessarily passed against the taxable person?

No. In certain cases, like when goods are under transportation or are stored in a warehouse, and the taxable person in respect of such goods cannot be ascertained, the person in charge of such goods shall be deemed to be the taxable person and will be assessed to tax (proviso to Section 64 of CGST/SGST Act).

What is the period within which the audit is to be completed?

The audit should be completed within 3 months from the date of commencement of audit. 


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