FORM GST ASMT-02 - Notice seeking additional information for provisional assessment
The provisional-assessment application needs identified additional evidence before it can be decided.
Responsible actor: The proper officer issues the information notice. Provision: Section 60; rule 98(2).
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
The application dated 5 April 2026 lacks the signed rebate schedule and the basis for ₹1,00,000 provisional value. The fictional notice is served 10 April 2026, asks for those documents by 25 April 2026 and offers a hearing on 27 April 2026.
Reference and addressee
| Reference number | ILLUSTRATION-ASMT02-2026-01 |
|---|---|
| Date | 10 April 2026 |
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Application ARN/date | ILLUSTRATION-ASMT01-2026-01 /5 April 2026 |
Information/clarification/documents required
Supply the executed rebate schedule, evidence of the counterparty approval, a reconciliation from the ₹1,10,000 gross price to the ₹1,00,000 proposed provisional value, and one representative invoice. Identify how the provisional approach will be reconciled after the rebate is determined.
Response and hearing
| Reply deadline | 25 April 2026,15 days from stated service 10 April 2026 |
|---|---|
| Hearing | 27 April 2026 at 11:00 am; fictional Bengaluru jurisdiction office |
| Consequence of non-response | Application may be rejected after applying the governing procedure |
| Issuing role | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
| Signature/DSC | Not executed |
How this form moves the matter forward
- Record service and the actual response date.
- Upload the requested, indexed evidence with ASMT-03.
- Attend the offered hearing or seek a properly recorded rescheduling.
Evidence supporting these entries
- ASMT-01 ARN and submitted attachments
- The signed rebate schedule and price reconciliation
- Service and hearing record
Period and legal consequences
ASMT-02 seeks information; it does not itself grant provisional assessment.
Primary source and exact locator
Official notified form source: PDF pages 305-305; printed pages 299-299.
CGST Act and government-hosted Act and Rules compilation - Section 60; rule 98(2). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer issues the information notice. The provisional-assessment application needs identified additional evidence before it can be decided.
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?
ASMT-01 ARN and submitted attachments; The signed rebate schedule and price reconciliation; Service and hearing record.