FORM GST ASMT-06 - Notice seeking information for final assessment
Final-assessment evidence is requested after provisional assessment.
Responsible actor: The proper officer seeks finalisation records. Provision: Section 60(3); rule 98(5).
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 rebate has been certified at ₹5,000 per module on 31 August 2026. The officer seeks final sales quantity, certified rebate and differential-tax reconciliation before finalising the provisional value.
Reference and addressee
| Reference number | ILLUSTRATION-ASMT06-2026-01 |
|---|---|
| Date | 5 September 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 |
| Provisional order/date | ILLUSTRATION-ASMT04-2026-01 /1 May 2026 |
Information required for final assessment
Supply the 31 August 2026 rebate certificate, all 100 covered invoices, credit notes and the reconciliation from ₹1,00,000 provisional value to ₹1,05,000 final value per module. Identify differential taxable value ₹5,00,000 and tax ₹90,000 and provide the actual payment/interest dates.
Response and hearing
| Response deadline | 20 September 2026;15 days after stated receipt 5 September 2026 |
|---|---|
| Personal hearing | 22 September 2026,11:00 am; fictional Bengaluru office |
| Issuing role | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
| Signature/DSC | Not executed |
How this form moves the matter forward
- Compile final evidence for every provisional invoice.
- Respond by the stated date and reconcile differential liability and payment dates.
- Track ASMT-07 and apply separately for security release after complying.
Evidence supporting these entries
- ASMT-04 and guarantee/bond
- Final rebate certificate and 100-invoice reconciliation
- Actual tax/interest payment evidence
Period and legal consequences
The provisional order was communicated 1 May 2026. The finalisation sequence in this example ends 1 October 2026, within the ordinary 6-month period under section 60(3).
Primary source and exact locator
Official notified form source: PDF pages 311-311; printed pages 305-305.
CGST Act and government-hosted Act and Rules compilation - Section 60(3); rule 98(5). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer seeks finalisation records. Final-assessment evidence is requested after provisional assessment.
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-04 and guarantee/bond; Final rebate certificate and 100-invoice reconciliation; Actual tax/interest payment evidence.