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.

Section 64 - Summary assessment in certain special cases

Chapter XII - Assessment

ACTIVEOFFICIAL_TEXT_CAPTUREDindex,follow

Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.

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.

Exact operative text

64. Summary assessment in certain special cases.-(1) The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has sufficient grounds to believe that any delay in doing so may adversely affect the interest of revenue: Provided that where the taxable person to whom the liability pertains is not ascertainable and such liability pertains to supply of goods, the person in charge of such goods shall be deemed to be the taxable person liable to be assessed and liable to pay tax and any other amount due under this section. (2) On an application made by the taxable person within thirty days from the date of receipt of order passed under sub-section (1) or on his own motion, if the Additional Commissioner or Joint Commissioner considers that such order is erroneous, he may withdraw such order and follow the procedure laid down in section 73 or section 74 or section 74A. AUDIT 65. Audit by tax authorities.-(1) The Commissioner or any officer authorised by him, by way of a general or a specific order, may undertake audit of any registered person for such period, at such frequency and in such manner as may be prescribed. (2) The officers referred to in sub-section (1) may conduct audit at the place of business of the registered person or in their office. (3) The registered person shall be informed by way of a notice not less than fifteen working days prior to the conduct of audit in such manner as may be prescribed.

Paragraph-wise decode

Section-Rule-Form-Notification bridge

Rule 100

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

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.

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.

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