Choose the assessment form by the actual stage: provisional assessment, return scrutiny, non-filer/unregistered assessment or summary assessment. ASMT is a form family, not a separate statutory form.
Completed case to start with
The provisional-assessment chain follows a security-backed valuation case; the scrutiny chain reconciles an omitted invoice; best-judgment and summary-assessment examples separately test registration and supply evidence. Each linked model has its own stated facts, dates and outcome. The main download is the completed scrutiny reply in ASMT-11, with its separate official source.
Download ASMT-11 official source PDFDownload ASMT-11 completed fictional sample PDFThese are actual form-specific downloads. Every example below is fictional, unexecuted and separate from an authenticated filing or official decision.
Provisional assessment
Actor: The registered person applies. Trigger: A rate or value genuinely cannot be determined, so the registered person requests permission to pay provisionally.
Aster supplies a learning kit with separately valued books and an electronic component. The contract contains a volume rebate that prevents final transaction-value determination for June 2026. It requests provisional assessment of the electronic-component taxable value; the assumed 18% rate is not a classification ruling.
Official ASMT-01 source PDF · Completed ASMT-01 fictional sample PDF
Actor: The proper officer issues the information notice. Trigger: The provisional-assessment application needs identified additional evidence before it can be decided.
The application dated 5 April 2026 lacks the signed rebate schedule and the basis for ₹1,00,000 provisional value. The fictional notice is served 10 April 2026, asks for those documents by 25 April 2026 and offers a hearing on 27 April 2026.
Official ASMT-02 source PDF · Completed ASMT-02 fictional sample PDF
Actor: The applicant registered person replies. Trigger: The applicant answers the specific ASMT-02 information request.
Aster replies 22 April 2026 to the 10 April notice. The executed schedule confirms that final rebate certification is outstanding and supports the proposed ₹1,00,000 provisional value.
Official ASMT-03 source PDF · Completed ASMT-03 fictional sample PDF
Actor: The proper officer decides the application. Trigger: The officer permits a specified provisional rate/value subject to bond and security.
The fictional decision dated 1 May 2026 permits ₹1,00,000 provisional value for the covered modules. The maximum expected differential tax is ₹1,80,000; the bond is ₹1,80,000 and security ₹45,000,25% of the bond.
Official ASMT-04 source PDF · Completed ASMT-04 fictional sample PDF
Actor: The applicant furnishes the security and bond. Trigger: The taxpayer supplies the bank guarantee/security ordered in ASMT-04.
Aster tenders a ₹45,000 bank guarantee against the ₹1,80,000 provisional-assessment bond required by the 1 May 2026 order. All references are fictional and no guarantee, bond execution or government acceptance is represented.
Official ASMT-05 source PDF · Completed ASMT-05 fictional sample PDF
Actor: The proper officer seeks finalisation records. Trigger: Final-assessment evidence is requested after provisional assessment.
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.
Official ASMT-06 source PDF · Completed ASMT-06 fictional sample PDF
Actor: The proper officer passes the final order. Trigger: The officer determines the final rate/value and resulting differential liability.
The final rebate on 100 June 2026 modules is ₹5,000 rather than the provisional ₹10,000. Final value ₹1,05,000 versus provisional ₹1,00,000 creates ₹5,00,000 extra taxable value and ₹90,000 tax. Original tax due date 20 July 2026 to differential payment 1 October 2026 is 73 days:18% simple interest on ₹45,000 per head is ₹1,620 each. Total differential tax and interest is ₹93,240.
Official ASMT-07 source PDF · Completed ASMT-07 fictional sample PDF
Actor: The registered person requests release after final assessment. Trigger: The taxpayer applies to withdraw the security after paying the final-assessment dues.
The model assumes the fictional taxpayer has discharged its ASMT-07 differential tax and the separately calculated statutory interest. It requests return/release of the same ₹45,000 bank guarantee, not a cash refund of ₹45,000.
Official ASMT-08 source PDF · Completed ASMT-08 fictional sample PDF
Actor: The proper officer decides release. Trigger: The officer considers the ASMT-08 request against final-assessment compliance.
The selected fictional outcome releases the ₹45,000 bank guarantee after the final-order compliance assumed in ASMT-08. The rejection alternative is not selected; this is not a real guarantee-release instruction.
Official ASMT-09 source PDF · Completed ASMT-09 fictional sample PDF
Return scrutiny
Actor: The proper officer identifies return discrepancies. Trigger: The officer states specific return discrepancies and seeks a response before choosing further action.
For May 2026, Aster reports ₹18,000 CGST and ₹18,000 SGST in GSTR-1 but ₹15,000 of each in GSTR-3B. The fictional scrutiny notice asks for an explanation of ₹3,000 per head by 15 October 2026.
Official ASMT-10 source PDF · Completed ASMT-10 fictional sample PDF
Actor: The registered person replies. Trigger: The taxpayer explains each ASMT-10 discrepancy and records any admitted payment.
Aster admits a ₹6,000 omission in May 2026 tax and pays it 10 October 2026. The illustrative interest period is 112 days from 21 June 2026 through 10 October 2026 at 18%, giving ₹165.70 per ₹3,000 tax head.
The ASMT-11 source and completed sample downloads are above.
Actor: The proper officer accepts the explanation. Trigger: The officer communicates that the scrutiny explanation is satisfactory and no further action is needed in that matter.
The officer accepts the 10 October 2026 reply and the reconciliation/payment evidence for the May 2026₹6,000 omitted tax in the selected fictional scenario.
Official ASMT-12 source PDF · Completed ASMT-12 fictional sample PDF
Non-filer/unregistered assessment
Actor: The proper officer issues the assessment order and uploads its DRC-07 summary. Trigger: A registered person has not filed the required return even after a section 46 notice.
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.
Official ASMT-13 source PDF · Completed ASMT-13 fictional sample PDF
Actor: The proper officer proposes assessment and serves a DRC-01 summary. Trigger: The officer alleges failure to obtain registration despite liability, or continuing tax liability after cancellation.
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.
Official ASMT-14 source PDF · Completed ASMT-14 fictional sample PDF
Actor: The proper officer decides the unregistered-person assessment. Trigger: The officer considers the ASMT-14 reply and evidence, then drops proceedings or creates a supported demand.
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.
Official ASMT-15 source PDF · Completed ASMT-15 fictional sample PDF
Summary assessment and withdrawal
Actor: The proper officer acts with previous Additional/Joint Commissioner permission. Trigger: Evidence of tax liability and sufficient grounds that delay may prejudice revenue are necessary; the ordinary assessment shortcut cannot be assumed.
At a fictional 15 July 2026 warehouse inspection, goods valued ₹1,00,000 are initially treated as an unaccounted taxable supply at 18%. The model assumes the statutory prior permission and urgency conditions solely for teaching the order structure; it reproduces no permission or approval document. Later ASMT-17 evidence will show this was a same-GSTIN stock transfer.
Official ASMT-16 source PDF · Completed ASMT-16 fictional sample PDF
Actor: The person affected by the summary assessment applies. Trigger: The applicant demonstrates that the ASMT-16 order is erroneous within 30 days of receipt.
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.
Official ASMT-17 source PDF · Completed ASMT-17 fictional sample PDF
Actor: The competent authority communicates the selected withdrawal/rejection decision. Trigger: The authority decides the ASMT-17 application and records the selected outcome.
The selected fictional decision accepts Aster ASMT-17 dated25 July 2026 and withdraws the ₹18,000 summary assessment, based on the same-GSTIN warehouse movement evidence. No alternative rejection is selected.
Official ASMT-18 source PDF · Completed ASMT-18 fictional sample PDF