Equipping Modern Enterprises with Powerful GST, E-Way Bill & E-Invoicing Solutions

logo image
  • GST Filing & Reconciliation
  • E-Way Bill Automation & E-Way Bill APIs
  • E-Invoicing Simplified
  • GSTIN Search
  • Expert Assistance

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.

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 GST ASMT-13. 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

E-Invoicing