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GST Assessment Information

What is GST Assessment?

Goods and Service Tax or GST will solidify all indirect taxes under one umbrella and help Indian organizations turn out to be internationally focused.To encourage simple estimation and payment of taxes, GST has arrangements for evaluations, for example, self-assessment.GST Assessment means determination of tax liability under GST law.

Types of Assessment under GST

 Self Assessment

 Provisional assessment

 Scrutiny assessment

 Judgment assessment

 Summary assessment



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Under GST regime, each and every invoice shall be uploaded on GSTN portal to generate reference no. before making supply.

Quarterly Return

There are 3 monthly returns which are required to be filed on the basis of invoices uploaded. (GSTR 1, 2 & 3)

Annual Return

There is one annual return as well which is also required to be filed with FORM GST REG-09


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Related to GST Compliance

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Under what circumstances can a best judgment assessment order issued under section 60 be withdrawn?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best judgment will be order passed by the Proper Officer under section 62 of CGST/SGST Act shall automatically stand withdrawn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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