FORM GST ASMT – 16: Assessment order under section 64

Important Keyword: FORM GST ASMT 16, section 64.

[FORM GST ASMT – 16]

[See rule 100(3)]

Reference No.:                                                                                                                                Date:

To

                               (GSTIN/ID)

                               Name

                               (Address)

Tax Period:                                                                        F.Y.:

Act/ Rules Provisions:

Assessment order under section 64

Preamble – << standard >>

It has come to my notice that un-accounted for goods are lying in stock at godown———(address) or in a vehicle stationed at————– (address & vehicle detail) and you were not able to, account for these goods or produce any document showing the detail of the goods. Therefore, I proceed to assess the tax due on such goods as under:

Introduction: Discussion & finding: Conclusion:

Amount assessed and payable (details at Annexure):

(Amount in Rs.)

Sr. No.	Tax Rate	Turnover	Tax Period		Act	POS (Place of Supply)	Tax	Interest	Penalty	Fee	Others	Total
			From	To
1	2	3	4	5	6	7	8	9	10	11	12	13
Total

]1

Please note that interest has been calculated upto the date of passing the order. While making payment, interest for the period between the date of order and the date of payment shall also be worked out and paid along with the dues stated in the order.

You are hereby directed to make the payment by << date >> failing which proceedings shall be initiated against you to recover the outstanding dues.

¹ Substituted vide Notf No. 79/2020 CT dt 15.10.2020

–

Address

Note –

1. Only applicable fields may be filled up.

Signature
Name
Designation
Jurisdiction

• Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.
• Place of Supply (POS) details shall be required only if demand is created under IGST Act.]²

² Substituted vide Notf No. 16/2019 CT dt. 29.03.2019wef 01.04.2019

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Official Income Tax Return filing website: https://incometaxindia.gov.in/