FORM GST ASMT-14 - Show-cause notice for assessment of an unregistered person
The officer alleges failure to obtain registration despite liability, or continuing tax liability after cancellation.
Responsible actor: The proper officer proposes assessment and serves a DRC-01 summary. Provision: Section 63; rule 100(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. 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
The fictional notice alleges taxable services of ₹1,00,000 in May 2026 and assumes Aster was liable to register. It allows at least 15 days to reply. The example is an allegation that will later be tested; it is not proof that the annual registration threshold was crossed. This independent unregistered-person case is distinct from the registered-taxpayer scenarios in ASMT-01 to ASMT-13.
Reference and addressee
| Reference number | ILLUSTRATION-ASMT14-2026-01 |
|---|---|
| Date | 19 August 2026 |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Tax period/FY | May 2026 /FY 2026-27 |
| Selected statutory branch | Alleged liability to register under section 22; not the cancelled-registration branch |
Brief facts
The department record identifies a ₹1,00,000 May 2026 service invoice issued by the fictional business without a linked registration in the inquiry file. The officer proposes assessment on the allegation that the business was required to register.
Grounds
The proposed taxable value is ₹1,00,000 and assumed tax 18%, split ₹9,000 CGST and ₹9,000 SGST. Proposed interest to 19 August 2026 at 18% for 60 days from the assumed 20 June 2026 due date is ₹266.30 per head. The allegation of registration liability must be tested against aggregate turnover, place of supply and any compulsory-registration provision; a single invoice does not establish it.
Conclusion and opportunity to reply
Explain why the proposed tax ₹18,000 and interest ₹532.60 should not be assessed and why any legally applicable penalty should not be considered. Furnish the annual-turnover working and registration evidence by 4 September 2026, more than 15 days after stated service 19 August 2026. A hearing is offered 7 September 2026 at 11:00 am at the fictional Bengaluru office. Penalty is not quantified or imposed by this notice; its legal basis and the response must be considered before any final determination.
Authority and supporting summary
| DRC-01 summary | ILLUSTRATION-DRC01-ASMT14-2026-01 |
|---|---|
| Officer | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
| Signature/DSC | Not executed |
How this form moves the matter forward
- Identify which section 63 branch is actually alleged.
- Reply to the registration/turnover facts and each proposed amount within the allowed 15 days or more.
- Attend the hearing and retain the ASMT-15 decision and DRC-07 summary if a demand results.
Evidence supporting these entries
- ASMT-14 and DRC-01 with service evidence
- Full-year aggregate-turnover and section 22/24 working
- Invoices, registration history and hearing reply
Period and legal consequences
Section 63 requires an opportunity of hearing. Rule 100(2)requires at least 15 days for a reply before ASMT-15. The model does not silently equate lack of a GSTIN with legal liability to register.
Primary source and exact locator
Official notified form source: PDF pages 320-321; printed pages 314-315.
CGST Act and government-hosted Act and Rules compilation - Section 63; rule 100(2). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The proper officer proposes assessment and serves a DRC-01 summary. The officer alleges failure to obtain registration despite liability, or continuing tax liability after cancellation.
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-14 and DRC-01 with service evidence; Full-year aggregate-turnover and section 22/24 working; Invoices, registration history and hearing reply.