The Adjudicating Authority conducts a summary assessment
when he has evidence that there is a tax liability due from a particular person and has sufficient reason to believe that delay in assessing his tax will adversely affect the interest of Revenue.
A taxpayer can apply for withdrawal of such order in Form GST ASMT-17 within 30 days of communication of the order and send the same to either the Assistant Commissioner or Joint Commissioner. The Assistant Commissioner or Joint Commissioner will decide to withdraw the order only if it is found to be erroneous. We will explore the following with regard to this subject:
Union Budget 2021 Outcome
1st February 2021:
(1) Seizure and confiscation of goods and conveyances in transit are now made as a separate proceeding from the recovery of tax from Section 74.
(2) Self-assessed tax referred to under section 75 of the CGST Act shall also cover the outward supplies/sales as reported in GSTR-1 under section 37 of the CGST Act but which has been missed out while reporting in GSTR-3B under section 39.
(3) The provisional attachment shall remain valid for the entire period starting from the initiation of any proceeding till the expiry of a period of one year from the date of order made thereunder.
Steps to view the summary assessment order on GST portal
Login to the GST portal
Navigate to Dashboard > Services > User Services View Additional Notices > Orders.
All the Orders/Notices will be displayed. Click on ‘View’ to get to the Case Details screen of a particular summary assessment order.
On the Case Details page, ensure that the Orders tab is selected. Click on the document name under the Attachments section to view the order for creation of demand issued against the ARN/Case ID.
Steps to withdraw assessment order on GST portal
Login to the GST portal and navigate to the case details page as given above and click on the ‘Withdrawal Applications’ tab. All the filed withdrawal applications will be displayed.
Click on ‘Apply for Withdrawal’ to make a fresh application and select ‘Application for withdrawal of summary assessment order’ from the drop-down list. The ‘Application for withdrawal of summary assessment order’ page is displayed.
The ‘Type’, ‘Order Ref No’ and ‘Date of Order’ fields will be auto-populated. There will be a separate section called ‘Grounds of Withdrawal’ where the reasons for filing this application can be recorded.
The same can be submitted along with attachments by clicking on the ‘Choose File’ option. Note that only PDF/JPEG file formats will be accepted. A maximum of 4 files with a file size limit of 5 MB per file is allowed.
Select the verification checkbox. Enter the name of the signatory and the place. Click on ‘Preview’ to verify the details submitted.
If everything is in order, click on ‘File’.
The ‘Submit Application’ page will be displayed. Submit the application by choosing either ‘Submit with DSC’ or ‘Submit with EVC’, whichever applicable. The ARN and an option to download the submitted reply will be made available.
What happens after submission of withdrawal application in Form GST ASMT-17?
Upon successful submission of the withdrawal application, the taxpayer receives an SMS and email acknowledgement of the same on his registered mobile number and e-mail address respectively. The ‘Withdrawal Applications’ tab on the Case Details page will update the status as ‘Pending for Processing as AC/JC’.
Further, the dashboard of the concerned Adjudicating Authority and the Assistant Commissioner/Joint Commissioner will be updated with the record of the filed withdrawal application. Either of the following decisions could be taken:
- Acceptance of withdrawal application: The original summary assessment order gets withdrawn and the demand gets updated with a credit entry in the Electronic Liability Register.
- Rejection of withdrawal application: The ‘Order for Creation of Demand’ issued earlier will stand confirmed. The matter will stand adjudicated with no change in the demand created earlier.
Options available for a taxpayer in case of rejection of the withdrawal application
In case the withdrawal application is rejected, the AC/JC will issue an ‘ASSESSMENT REJECTION ORDER-ASMT-18(R)’ that confirms the demand order. This will be treated on par with an order passed by Adjudicating Authority and an appeal may be filed with the Appellate Authority.
Frequently Asked Questions (FAQs)
1. Is there an option to file an application for withdrawal of summary assessment offline?
Yes, but this option is available only to taxpayers who are Temp ID holders. They need to forward their application to the Assistant Commissioner/Joint Commissioner offline.
2. Is the ‘Case Details’ page available to a Temp ID holder?
Yes, but the case details page will have only two tabs available: Orders and Withdrawal Order.
3. What documents are received by the taxpayer in case of acceptance of an application for withdrawal?
The documents received by the taxpayer are a system-generated Form GST ASMT-18(A) along with annexures uploaded by the tax officer if any.
4. What documents are received by the taxpayer in case of rejection of application for withdrawal?
The documents received by the taxpayer are a system-generated Form GST ASMT-18(R) along with annexures uploaded by the tax officer if any.
5. What are the various status changes that take place in the ARN/Case ID during the processing of the application for withdrawal?
The status changes that take place in the ARN/Case ID during the processing of the application for withdrawal are as follows:
- Pending for action by tax officer: When the status of ARN/Case ID is under work item of tax officer.
- Order for creation of demand issued: When the order for the creation of demand is issued by the Adjudicating Authority against a taxpayer.
- Pending for Processing by AC/JC: When a taxpayer files Form GST-ASMT-17 of withdrawal of the issued Summary Assessment order.
- Application for withdrawal rejected: When either the Assistant Commissioner or Joint Commissioner rejects withdrawal application of a taxpayer.
- Order withdrawn, Recommended for action u/s 73/74: When AC/JC approves withdrawal application of a taxpayer.