Notices · GST
The officer proposes to assess tax on your turnover because you were not registered, or your registration was cancelled. You have fifteen days to reply before an order in ASMT-15.
Quick Statutory Answer
Form GST ASMT-14 is a show cause notice proposing to assess tax on best judgment under section 63 of the CGST Act — for a business that was liable to register but did not, or whose registration was cancelled. Rule 100(2) gives fifteen days to reply before the officer passes an order in Form ASMT-15, and section 63 allows no order without a notice and a reasonable opportunity of being heard.
| What | For this notice |
|---|---|
| Sent by | The GST proper officer |
| Under | Section 63, CGST Act 2017; Rule 100(2), CGST Rules |
| Reply in | A written reply to the officer, on the GST portal where the notice was issued there |
| Deadline | 15 days from the notice |
| If ignored | An assessment order in Form ASMT-15 on the officer’s best judgment |
A fill-in format: replace every [bracket] with your own facts and delete what does not apply. Copy it, or download it in Word, free.
From
[Name of the person / business] [GSTIN, if the registration was cancelled, or "Not registered"] [Address]
Date: [DD/MM/YYYY]
To
The Proper Officer [Designation], [Ward / Circle / Range] [Office address]
Subject: Reply to the show cause notice in Form GST ASMT-14, Reference No. [reference number] dated [date], proposing assessment under section 63 of the CGST Act, 2017 for the period [period]
Respected Sir/Madam,
1. We refer to the above notice proposing an assessment of tax on best judgment on the ground that [quote the ground — for example, that we were liable to register but did not / that our registration was cancelled]. This reply is filed within fifteen days of the notice.
Our position
2. [Choose what applies, with figures and documents:] — Our aggregate turnover for [financial year] was Rs. [amount], below the registration threshold for our State and category of supply, so we were not liable to register. — Our supplies during the period were [exempt / nil-rated] because [ ]. — The turnover assumed in the notice, Rs. [amount], is not correct; our actual turnover was Rs. [amount], as shown by [bank statements / books / income-tax return].
3. [If any tax is admitted:] We accept a liability of Rs. [amount] and [have paid / will pay] it with interest [through Form GST DRC-03, ARN [ARN]].
Prayer
4. We request that the proposed assessment be dropped [or be made only on the turnover and tax stated above], and that we be given an opportunity of personal hearing before any order in Form GST ASMT-15 is passed.
Enclosures
Turnover statement for [period], with bank statements / books [Income-tax return for the year] [DRC-03 acknowledgement, if any]
Thanking you, For [Legal name of the business] [Name of authorised signatory] [Designation] Place: [Place]
A show cause notice under section 63 of the CGST Act, issued in Form GST ASMT-14 under Rule 100(2), proposing to assess tax on best judgment against a person who was liable to register but did not, or whose registration was cancelled.
Fifteen days, under Rule 100(2) of the CGST Rules. After that the officer may pass an order in Form ASMT-15.
No. ASMT-13 is a best-judgment assessment order under section 62 against a registered person who has not filed returns. ASMT-14 is the notice under section 63, for unregistered persons and cancelled registrations, and its order is ASMT-15.
No. The proviso to section 63 requires a show cause notice and a reasonable opportunity of being heard before any assessment order.
An explanation of the rules, not advice on your notice. The date printed on your notice governs, and a demand of any size deserves a CA or an advocate before you reply.