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:
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.
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 GST ASMT-13. Further, a summary will also have to be uploaded in Form GST DRC-07.
The Form GST ASMT-13 would be issued in the following format: