FORM GST ASMT-15 - Assessment order under section 63
The officer considers the ASMT-14 reply and evidence, then drops proceedings or creates a supported demand.
Responsible actor: The proper officer decides the unregistered-person assessment. 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
Aster responds to the 19 August 2026 notice with evidence that it supplied only ordinary domestic services, had ₹15,00,000 aggregate turnover and no section 24 compulsory-registration trigger. The selected fictional decision drops the proposed assessment because the assumed ₹20 lakh registration threshold was not crossed.
Reference and addressee
| Reference number | ILLUSTRATION-ASMT15-2026-01 |
|---|---|
| Date | 15 September 2026 |
| GSTIN/ID | ILLUSTRATION-UNREG-ID-01 |
| Name | Aster Learning Supplies Private Limited (fictional) |
| Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| Tax period/FY | May 2026 /FY 2026-27 |
| SCN number/date | ILLUSTRATION-ASMT14-2026-01 /19 August 2026 |
Preamble and introduction
The ASMT-14 notice alleged that an unregistered service supplier was liable to register and proposed tax on ₹1,00,000 May 2026 turnover. The applicant filed its reply 4 September 2026 and was heard 7 September 2026.
Submissions
The books, bank receipts and invoice register establish aggregate turnover ₹15,00,000 for the relevant year and no inter-State or other compulsory-registration fact in this assumed ordinary-service case. The applicant is based in Karnataka and relies on the applicable ₹20 lakh service-registration threshold.
Discussion and conclusion
The notice record did not establish that section 22 or24 required registration on the selected facts. The proposed tax and consequential amounts are therefore dropped. This conclusion depends on the stated turnover/activity facts and is not an exemption for every unregistered supplier.
Amount assessed and payable - selected no-demand outcome
| Sr No | Tax rate | Taxable turnover | Period from | Period to | Act | POS | Tax | Interest | Penalty | Others | Total |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 | Not applicable | 0 | 1 May 2026 | 31 May 2026 | CGST | Karnataka | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| 2 | Not applicable | 0 | 1 May 2026 | 31 May 2026 | SGST | Karnataka | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Issuing authority
| Role | N. Prakash, Assistant Commissioner, Bengaluru (fictional; unsigned teaching role) |
|---|---|
| Signature/DSC | Not executed |
How this form moves the matter forward
- Read the actual finding on registration liability rather than the form title alone.
- Reconcile any DRC-07 summary to the selected zero-demand conclusion.
- Retain the turnover working and hearing evidence supporting closure.
Evidence supporting these entries
- ASMT-14 and reply 4 September 2026
- Annual invoice/bank turnover reconciliation ₹15,00,000
- Section 22/24 eligibility facts and hearing submissions
Period and legal consequences
The no-demand example assumes ordinary services, Karnataka location and no compulsory-registration trigger. A different activity, geography, threshold or section 24 fact changes the analysis.
Primary source and exact locator
Official notified form source: PDF pages 322-323; printed pages 316-317.
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 decides the unregistered-person assessment. The officer considers the ASMT-14 reply and evidence, then drops proceedings or creates a supported demand.
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 reply 4 September 2026; Annual invoice/bank turnover reconciliation ₹15,00,000; Section 22/24 eligibility facts and hearing submissions.