Types of
Assessment under GST
All five types of GST assessment — Self, Provisional, Scrutiny, Best Judgement (Sec 62 & 63) — decoded with complete forms (ASMT series), timelines, triggers, and step-by-step procedures.
Watch Day 26 — Types of Assessment under GST
Five Types of GST Assessment
GST law provides for five types of assessments — each triggered by a different situation, initiated by either the taxpayer or the GST department, and governed by a dedicated section and ASMT form series.
Section 59 — Self Assessment
🔑 Key Principle
Self-assessment is the default mode under GST. The registered person is trusted to assess correctly. If the department disagrees, it must establish the error through scrutiny, audit, or investigation — the taxpayer is not required to prove innocence.
Section 60 — Provisional Assessment
Triggered when a registered person, at the time of supply, cannot determine the correct Rate (HSN/SAC) or Value (Sec 15) of the supply.
📦 Examples: Lab test report pending (value depends on results) | Contract finalisation pending (final value not yet fixed)
Section 61 — Scrutiny Assessment
Initiated by the Proper Officer (P.O.) when discrepancies or mismatches are found in the returns filed by the registered person.
Section 62 — Best Judgement Assessment (Non-Filer)
When a registered person fails to file their GSTR returns, the GST Department steps in and assesses the tax liability on their behalf to the best of its judgement.
✅ Escape Route — File Within 30 Days
The best judgement order u/s 62 is not final. The registered person can get it cancelled by simply filing the pending return within 30 days of the order (along with applicable late fees). Once filed, the ASMT-13 order is deemed withdrawn.
Section 63 — Best Judgement Assessment (Unregistered)
This applies to persons who are unregistered under GST but were liable to register — including once-registered persons whose registration was cancelled, or those who should have registered but deliberately avoided it.
All 5 Assessments — Quick Comparison
| Assessment Type | Section | Initiated By | Trigger | Key Forms |
|---|---|---|---|---|
| Self Assessment | Sec 59 | Registered Person | Every return filing — default mode | GSTR-1, 3B, 9 etc. |
| Provisional Assessment | Sec 60 | Registered Person (request) | Rate/Value uncertain at time of supply | Application → Officer permits provisional payment |
| Scrutiny Assessment | Sec 61 | Proper Officer (Dept) | Discrepancies/mismatches in returns filed | ASMT-10 → ASMT-11 → ASMT-12 |
| Best Judgement — Non-Filer | Sec 62 | GST Department | Registered person fails to file GSTR | GSTR-3A → ASMT-13 + DRC-07 |
| Best Judgement — Unregistered | Sec 63 | GST Department | Person liable to register but didn’t / registration cancelled | ASMT-14 + DRC-01 → ASMT-15 + DRC-07 |
ASMT Forms — Complete Reference
📋 ASMT Series — Who Issues What
- ASMT-10: Notice by Dept pointing out discrepancies in returns (Sec 61 Scrutiny)
- ASMT-11: Reply by registered person to ASMT-10
- ASMT-12: Order by Dept dropping scrutiny proceedings (if reply accepted)
- ASMT-13: Best Judgement Assessment order for non-filers (Sec 62)
- ASMT-14: Show Cause Notice to unregistered person (Sec 63) + proposed tax demand
- ASMT-15: Final assessment order for unregistered person (Sec 63)
- GSTR-3A: Notice to registered person to file pending returns (before ASMT-13)
- DRC-01: Proposed tax liability notice (intimation before formal demand)
- DRC-07: Summary of demand — issued with ASMT-13 and ASMT-15
Master Summary — Exam Ready
🎯 All 5 Assessments — Quick-Fire Points
- Sec 59 (Self): Default — registered person self-assesses, pays tax, files return. Dept must prove error if they disagree.
- Sec 60 (Provisional): When rate/HSN/value can’t be determined at time of supply → pay temp tax → finalise later + interest
- Sec 61 (Scrutiny): Dept spots mismatch → ASMT-10 (notice) → ASMT-11 (taxpayer reply) → ASMT-12 (if accepted) or Audit/Inspection/Demand (if not)
- Sec 62 (BJ — Non-filer): Registered person doesn’t file GSTR → GSTR-3A notice (15 days) → ASMT-13 + DRC-07 → Can cancel by filing within 30 days + late fees → else recovery starts
- Sec 63 (BJ — Unregistered): Person didn’t register though liable → ASMT-14 + DRC-01 → 15-day reply → ASMT-15 + DRC-07 if demand confirmed
- Key difference Sec 62 vs 63: Sec 62 = registered but didn’t file | Sec 63 = unregistered / should have registered
- Sec 62 escape: File pending GSTR within 30 days → ASMT-13 withdrawn automatically
- Scrutiny triggers: Short payment | Excess ITC | RCM not paid | Extra T/O in GSTR-9 without DRC-03