FORM GST ASMT-17 - Application to withdraw a summary assessment order
The applicant demonstrates that the ASMT-16 order is erroneous within 30 days of receipt.
Responsible actor: The person affected by the summary assessment applies. Provision: Section 64(2); rule 100(4).
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 received the 15 July 2026 summary order that day and applies 25 July 2026. It supplies delivery challanDC/2026/0714, e-way bill and warehouse stock records proving that goods moved between two warehouses under the same GSTIN, with no sale or consideration.
1-4. Applicant and summary order
| 1.GSTIN/ID | 29AABCA0000A1ZT |
|---|---|
| 2.Name | Aster Learning Supplies Private Limited (fictional) |
| 3.Order number/date | ILLUSTRATION-ASMT16-2026-01 /15 July 2026 |
| Order receipt date | 15 July 2026 |
| 4.Tax period | July 2026 |
5. Grounds for withdrawal
The ₹1,00,000 goods were moved 14 July 2026 from WarehouseA to WarehouseB, both under GSTIN 29AABCA0000A1ZT. Delivery challanDC/2026/0714 and the e-way bill identify the same registrant, quantity and movement. No sale invoice, distinct-person registration, consideration or taxable outward supply exists on these assumed facts. The initial inability to produce the records did not convert this movement into a taxable supply. The ₹18,000 summary assessment is therefore requested to be withdrawn.
Supporting documents
| Annexure A | Delivery challanDC/2026/0714 dated14 July 2026 |
|---|---|
| Annexure B | E-way bill and gate-entry trail for the same quantity |
| Annexure C | WarehouseA/B stock register and same-GSTIN premises record |
Verification and execution
I, Meera Rao, director of the fictional applicant, solemnly affirm that the information in this educational scenario is true to its stated assumed facts and nothing has been concealed. Place: Bengaluru. Date: 25 July 2026. Signatory name/status: Meera Rao, authorised director (fictional; unsigned). Signature: not executed. No DSC, signature, seal or official approval is reproduced.
How this form moves the matter forward
- Record receipt date and the 30-day application limit.
- Explain the factual/legal error with evidence available for each challenged finding.
- Obtain the ASMT-18 decision; the application itself does not withdraw the order.
Evidence supporting these entries
- ASMT-16 and service record 15 July 2026
- Challan, e-way bill and stock movement reconciliation
- Same-GSTIN registration/premises evidence and application acknowledgement
Period and legal consequences
The competent Additional/Joint Commissioner considers whether the order is erroneous. A withdrawal does not itself prohibit an appropriate separate proceeding where a genuine tax issue remains.
Primary source and exact locator
Official notified form source: PDF pages 326-326; printed pages 320-320.
CGST Act and government-hosted Act and Rules compilation - Section 64(2); rule 100(4). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The person affected by the summary assessment applies. The applicant demonstrates that the ASMT-16 order is erroneous within 30 days of receipt.
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-16 and service record 15 July 2026; Challan, e-way bill and stock movement reconciliation; Same-GSTIN registration/premises evidence and application acknowledgement.