FORM GST ASMT-13 - Best-judgment assessment order for return non-filer
A registered person has not filed the required return even after a section 46 notice.
Responsible actor: The proper officer issues the assessment order and uploads its DRC-07 summary. Provision: Section 62; rule 100(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. Form structure: official 1 January 2022 Part-B compilation. Current sections 62-64 andrules98-102 cross-checked in ICAI April 2026 bare law, PDF pages 94-95 and308-310. The current 60-day section 62 rule supersedes the old 30-day form sentence.
Worked facts and completed entries
Aster has not filed May 2026 GSTR-3B despite a served GSTR-3A notice. Invoice/e-way-bill records show ₹1,00,000 intra-State taxable turnover at the assumed 18% rate. The fictional order is served 19 August 2026; tax ₹18,000 and interest for 60 days are assessed.
Reference and addressee
| Reference number | ILLUSTRATION-ASMT13-2026-01 |
|---|---|
| Date | 19 August 2026 |
| GSTIN | 29AABCA0000A1ZT |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Tax period /FY /return | 1 May 2026 to 31 May 2026 /FY 2026-27 /GSTR-3B |
| Section 46 notice/reference date | ILLUSTRATION-GSTR3A-2026-01 /5 July 2026 |
Preamble and introduction
The stated section 46 notice required the May 2026 return, but no valid return had been furnished by the order date. The model proceeds under section 62 on the available invoice and movement records, identifies its evidential basis and supplies a separate DRC-07 summary.
Submissions
No reply or valid return was furnished in this selected fictional scenario.
Discussion and findings
InvoiceAST/2026/051 and its delivery record show taxable value ₹1,00,000. At the assumed 18% rate, tax is ₹9,000 CGST and ₹9,000 SGST. The original due date is 20 June 2026;21 June through 19 August is 60 days. Interest at 18% on ₹9,000 is ₹266.30 per head to the order date.
Conclusion and amount assessed - INR
| Sr No | Tax rate | Turnover | Period from | Period to | Act | POS | Tax | Interest | Penalty | Others | Total |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | 9% | 1,00,000 | 1 May 2026 | 31 May 2026 | CGST | Karnataka | 9,000.00 | 266.30 | 0.00 | 0.00 | 9,266.30 |
| 2 | 9% | 1,00,000 | 1 May 2026 | 31 May 2026 | SGST | Karnataka | 9,000.00 | 266.30 | 0.00 | 0.00 | 9,266.30 |
| Total | 18,000.00 | 532.60 | 0.00 | 0.00 | 18,532.60 |
Payment, withdrawal route and continuing liabilities
The model directs payment of the assessed amount under the prescribed procedure; further section 50 interest accrues until actual payment. Under current section 62(2), a valid return within 60 days of service deems the assessment withdrawn while statutory interest and section 47 late fee continue. A further 60-day route requires the additional daily late fee prescribed in the proviso. The older 30-day sentence in the 2022 blank extract is superseded by the Act from 1 October 2023. This model does not treat its zero Others column as a waiver of return late fees.
Issuing authority
| Name/role | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Jurisdiction/address | Bengaluru; fictional jurisdiction office |
| Signature/DSC | Not executed |
How this form moves the matter forward
- Verify service of the section 46 notice and ASMT-13 order for the same return/period.
- Compare the best-judgment estimate with the actual return and available records.
- Use the current 60-day valid-return route or permitted further 60-day route where available, retaining tax, interest, late-fee and filing evidence.
- Match the order to DRC-07; a summary is not a substitute for the reasoned order.
Evidence supporting these entries
- GSTR-3A and service record
- May 2026 invoice/e-way-bill and books reconciliation
- ASMT-13 service date and DRC-07 summary
- Valid-return acknowledgement and actual tax/interest/late-fee records
Period and legal consequences
The official 2022 source form still prints 30 days. Current section 62(2), effective 1 October 2023, uses 60 days plus a further 60 days on the additional late-fee terms. The page/sample applies the current Act rather than repeating the obsolete form sentence.
Primary source and exact locator
Official notified form source: PDF pages 318-319; printed pages 312-313.
CGST Act and government-hosted Act and Rules compilation - Section 62; rule 100(1). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer issues the assessment order and uploads its DRC-07 summary. A registered person has not filed the required return even after a section 46 notice.
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?
GSTR-3A and service record; May 2026 invoice/e-way-bill and books reconciliation; ASMT-13 service date and DRC-07 summary.