Section 64 - Summary assessment in certain special cases
Reviewed by CA Nikhil Gupta and Kajri Singh · Last reviewed 30 August 2026
Finin2min Summary - Section in 2 Minutes
Allows urgent summary assessment to protect revenue where evidence shows liability and delay may harm revenue, with prior permission. Additional/Joint Commissioner permission is required. Where taxable person cannot be identified for goods, person in charge may be deemed liable. Application for withdrawal is available within 30 days; authority may withdraw if order is erroneous.
Why Section 64 matters
Section 64 (Summary assessment in certain special cases) is the section-level control point within Chapter XII — Assessment. Assessment provisions govern self-assessment, provisional treatment, scrutiny and officer-determined liabilities when normal compliance breaks down.
Current-law and amendment control
validation 1 — controlling consolidated Act
India Code — Central Goods and Services Tax Act, 2017. Used for the current chapter/section inventory and consolidated provision status.
validation 2 — independent official cross-check
CBIC Tax Information Portal. Use the Act HTML/PDF and amendment history together with current notifications/circulars.
Transaction-date rule: Never treat today’s consolidated wording, a portal screen or an enacted-but-uncommenced amendment as proof of the law that applied on another date. Fix the relevant tax period first.
Official statutory text
The authoritative provision, footnotes and amendment notes are maintained in the official consolidated Act. This analytical page does not re-typeset amendment markers into the running statutory sentence.
- Open the India Code consolidated CGST Act PDF - as on 11 June 2026
- Open the India Code CGST Act register
- Open the CBIC Tax Information Act explorer
Official-source reference reviewed on 2026-07-28. Apply the version and commencement position relevant to the transaction period.
Clause-by-clause / paragraph-wise decode
Allows urgent summary assessment to protect revenue where evidence shows liability and delay may harm revenue, with prior permission. Additional/Joint Commissioner permission is required. Where taxable person cannot be identified for goods, person in charge may be deemed liable. Application for withdrawal is available within 30 days; authority may withdraw if order is erroneous.
Section–Rule–Form–Notification–Circular bridge
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments listed in this repository.
Practical example
Unaccounted goods are about to disappear and owner cannot be identified; authorised officer may assess the person in charge under the special conditions.
Professional alert
Summary assessment is exceptional and cannot replace ordinary adjudication merely for administrative convenience.
CGST Rules - rule by rule The rule text layer is paired with a current amendment/control note. Forms and portal labels may change; use the latest official utility. Rule 98 RULE TEXT / CONSOLIDATED BASE LAYER 98.Provisional Assessment.-(1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an applicationalong with the documents in support of his request, electronically in FORM GST ASMT-01on the common portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT - 03, and may appear in person before the said officer if he so desires. (3) The proper officer shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty-five per cent. of the amount covered under the bond. (4) The registered person shall execute a bond in accordance with the provisions of sub- section (2) of section 60 in FORM GST ASMT-05along with a security in the form of a bank guarantee for an amount as determined under sub-rule
(3): Provided that a bond furnished to the proper officer under the StateGoods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made thereunder. Explanation.- For the purposes of this rule, the expression “amount” shall include the amount of integrated tax, central tax, State tax or Union territory tax and cess payable in respect of the transaction. (5) The proper officer shall issue a notice in FORM GST ASMT-06, calling for information and records required for finalization of assessment under sub-section (3) of section 60 and shall issue a final assessment order, specifying the amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07. (6) The applicant may file an application in FORM GST ASMT-08for the release of the security furnished under sub-rule (4) after issue of the order under sub-rule
(5). (7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09within a period of seven working days from the date of the receipt of the application under sub-rule (6). CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 ASMT-01 to ASMT-09 govern application, officer query, provisional order, bond/security, finalisation, interest/ refund and release. Rule 99 RULE TEXT / CONSOLIDATED BASE LAYER
99. Scrutiny of returns.- (1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, and in case of any discrepancy, he shall issue a notice to the said person in FORM GST ASMT-10, informing him of such discrepancy and seeking his explanation thereto within such time, not exceeding thirty days from the date of service of the notice or such further period as may be permitted by him and also, where possible, quantifying the amount of tax, interest and any other amount payable in relation to such discrepancy. (2) The registered person may accept the discrepancy mentioned in the notice issued under sub-rule (1), and pay the tax, interest and any other amount arising from such discrepancy and inform the same or furnish an explanation for the discrepancy in FORM GST ASMT-11 to the proper officer. (3) Where the explanation furnished by the registered person or the information submitted under sub-rule (2) is found to be acceptable, the proper officer shall inform him accordingly in FORM GST ASMT-12. CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 ASMT-10 discrepancy notice, ASMT-11 response and ASMT-12 acceptance close scrutiny; otherwise statutory escalation may follow. Rule 100 RULE TEXT / CONSOLIDATED BASE LAYER 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 and a summary thereof shall be uploaded electronically in FORM GST DRC-07. (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 shall also serve a summary thereof electronically in FORM GST DRC-01, 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 and summary thereof shall be uploaded electronically in FORM GST DRC-07. (3) The order of assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16 and a summary of the order shall be uploaded electronically in FORM GST DRC- 07. (4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the 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-18.243 243 Substituted vide Notf No. 16/2019-CT dt.29.03.2019 wef 01.04.2019 for “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.”
CURRENT OPERATIVE CONTROL AT 29 JUNE 2026 ASMT-13 covers non-filer assessment; ASMT-14/15 unregistered best judgment; ASMT-16 summary assessment; ASMT-17/18 withdrawal application/order.
Notifications, circulars and implementation controls Instrument Date/status Why it matters Instruction 02/2022- 22 March 2022 Standard operating procedure for scrutiny of returns for FY 2017-18 and FY 2018-19. Instruction 02/2023- 26 May 2023 Scrutiny procedure for subsequent financial years through online workflow. Circular 185/17/2022- 27 December 2022 Clarifies section 75(2) redetermination where fraud charge is not sustained.
Finin2min decision path
- Identify the assessment route actually invoked.
- Fix the tax period, notice/order and statutory prerequisites.
- Reconcile books and returns to the issue raised.
- Respond with evidence within the prescribed procedure.
- Track whether the matter closes, escalates to demand or requires appeal.
Practical case studies
Accounting, ERP & portal touchpoints
Assessment workflows should lock the relevant tax-period data snapshot and preserve every notice, reply, reconciliation and order.
Control: keep the legal conclusion separate from system configuration; document every tax-code/master change and its effective date.
Notice, litigation & evidence risk
Missed replies can escalate a correctable mismatch into an order. Evidence should be organised issue-by-issue and linked to the statutory provision.
Evidence hierarchy: source transaction → books/ERP → statutory return/form → portal acknowledgement → legal working → correspondence/order.
Judicial position — how to read precedent
Start with binding Supreme Court authority, then the jurisdictional High Court, other High Courts and GSTAT where applicable. AAR/AAAR rulings are fact- and jurisdiction-sensitive and should not be presented as universal law. Always check whether a decision has been stayed, reviewed, distinguished or overtaken by amendment.
Open the Finin2min provision citator · Open the connected GST case-law module
Common mistakes to avoid
- Treating every GST notice as a demand notice.
- Replying to scrutiny without reconciling source data.
- Ignoring procedural differences between non-filer, unregistered and summary assessment.
- Missing response deadlines.
Questions professionals actually ask
- What should I do after receiving ASMT-10?
- Apply section 64 to the exact facts and period, then verify the linked delegated law and official implementation material before concluding.
- Can GST be provisionally assessed if the value or rate is uncertain?
- Fix the transaction date first, then follow the applicable rate/exemption notification chain. GST rates are effective-date driven, not timeless slabs.
- What happens if I do not file GST returns?
- Apply section 64 to the exact facts and period, then verify the linked delegated law and official implementation material before concluding.
- When can a GST officer make a summary assessment?
- Apply section 64 to the exact facts and period, then verify the linked delegated law and official implementation material before concluding.
Related law and practical resources
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does section 64 regulate?
- It regulates summary assessment in certain special cases. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- Rule 100. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.