Section 100 in Punjab Goods and Services Tax Rules, 2017
100. Assessment in certain cases.
(1)The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13.(2)The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15.(3)The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.(4)The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.(5)The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.
