FORM GST ASMT-01 - Application for provisional assessment
A rate or value genuinely cannot be determined, so the registered person requests permission to pay provisionally.
Responsible actor: The registered person applies. Provision: Section 60(1); rule 98(1).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
CGST Act/Rules checked 21 October 2026. Prescribed form structure: official 1 January 2022 Part-B compilation. Rule cross-check: ICAI April 2026 bare law, PDF pages 308-310; current statutory periods explained separately.
Worked facts and completed entries
Aster supplies a learning kit with separately valued books and an electronic component. The contract contains a volume rebate that prevents final transaction-value determination for June 2026. It requests provisional assessment of the electronic-component taxable value; the assumed 18% rate is not a classification ruling.
1-3. Applicant
| GSTIN | 29AABCA0000A1ZT |
|---|---|
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
4. Commodity/service and provisional figures
| Sr No | HSN | Commodity | CGST% | SGST% | IGST% | Cess% | Provisional value INR | Average monthly turnover INR |
|---|---|---|---|---|---|---|---|---|
| 1 | 8543 (assumed) | Electronic learning module | 9 | 9 | 18 | 0 | 1,00,000 | 10,00,000 |
5. Reason for seeking provisional assessment
The April 2026 contract price is ₹1,10,000 per module before a contractual volume rebate. The final eligible rebate will be certified after 31 August 2026. The applicant requests a provisional taxable value of ₹1,00,000 pending the independently evidenced rebate settlement; the application is not permission by itself.
6. Documents filed
| Documents | Sales agreement AST/2026/07; rebate schedule; June draft invoices; costing; provisional-to-final reconciliation |
|---|
Verification and execution
I, Meera Rao, director of the fictional applicant, solemnly affirm that the information in this educational scenario is true to its stated assumed facts and nothing has been concealed. Place: Bengaluru. Date: 5 April 2026. Signatory name/status: Meera Rao, authorised director (fictional; unsigned). Signature: not executed. No DSC, signature, seal or official approval is reproduced.
How this form moves the matter forward
- File the written request and supporting value/rate uncertainty.
- Answer any ASMT-02 request through ASMT-03.
- Pay on the approved provisional basis only after ASMT-04 and furnish the ordered bond/security through ASMT-05.
Evidence supporting these entries
- Agreement and unsettled rebate clause
- Invoices and value working per module
- Application reference and officer communications
Period and legal consequences
The proper officer must pass the provisional order within 90 days of receipt of the request. Section 60 provisional assessment is for inability to determine value or rate, not a general cash-flow instalment facility.
Primary source and exact locator
Official notified form source: PDF pages 304-304; printed pages 298-298.
CGST Act and government-hosted Act and Rules compilation - Section 60(1); rule 98(1). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The registered person applies. A rate or value genuinely cannot be determined, so the registered person requests permission to pay provisionally.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Agreement and unsettled rebate clause; Invoices and value working per module; Application reference and officer communications.