Important Keyword: FORM GST ASMT 15, section 63.

[FORM GST ASMT – 15]

[See rule 100(2)]

Reference No.:                                                                                                                                Date:

To

                               (GSTIN/ID)

                               Name

                               (Address)

Tax Period:                                                                        F.Y.:

SCN reference no. :                                                             Date:

Act/ Rules Provisions:

Assessment order under section 63

Preamble – << standard >>

The notice referred to above was issued to you to explain the reasons for continuing to conduct business as an un-registered person, despite being liable to be registered under the Act.

OR

The notice referred to above was issued to you to explain the reasons as to why you should not pay tax for the period           as your registration has been cancelled under subsection (2)

of section 29 with effect from————

Whereas, no reply was filed by you or your reply was duly considered during proceedings held on  date(s).

On the basis of information available with the department / record produced during proceedings, the amount assessed and payable by you is as under:

Introduction:

Submissions, if any:

Conclusion (to drop proceedings or to create demand):

Amount assessed and payable:

(Amount in Rs.)

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.

Address

Note –

Signature
Name
Designation
Jurisdiction

1. Only applicable fields may be filled up.
2. Column nos. 2, 3, 4 and 5 of the above Table i.e. tax rate, turnover and tax period are not mandatory.
3. Place of Supply (POS) details shall be required only if demand is created under IGST Act.]¹

¹ Substituted vide Notf No. 16/2019 CT dt. 29.03.2019wef 01.04.2019

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Web Stories: NOTIFICATION No. 06/2024 – Central Tax: Seeks to notify “Public Tech Platform for Frictionless Credit” as the system with which information may be shared by the common portal based on consent under sub-section (2) of Section 158A of the Central Goods and Services Tax Act, 2017.

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