Form GST ASMT-13

Team Masters India
Team Masters India at May 06, 2022
Form GST ASMT-13
A proper officer has the power to conduct a Best Judgement Assessment when, among other things, the registered person fails to file his/her return within the prescribed time limit. Such an order of Best Judgement Assessment is passed in Form GST ASMT 13. In this article, we will deal with the following:

Situations Where Order In Form GST ASMT-13 Is Passed

When a GST registered person fails to file either his/her regular returns or the final return, and he/she has failed to reply to a notice requiring him/her to file such returns within 15 days of service of the notice, the proper officer can proceed to conduct a Best Judgement Assessment of such registered person under ASMT 13 under GST.

Time Limit For Passing Order In Form GST ASMT-13

The order of Best Judgement Assessment has to be issued by the proper officer within 5 years from the due date of the annual return in Form ASMT 13 in GST. Further, a summary will also have to be uploaded in Form GST DRC-07.

Format Of Form GST ASMT-13

The Form GST ASMT-13 would be issued in the following format: Form GST ASMT-13
How useful was this post?
Click on a star to rate it!
Average rating 4.40 / 5. Vote count: 186

Search Your interest

You can also get latest updates on Whatsapp!

Browse other topics

Check out other Similar Posts
No Data found
No articles found