The Tax Publishers

Different Assessments Under GST

Divya Rathi

Several Assessments are provided for under the CGST Act. These are discussed by the Author in this write up.

1. Introduction

According to section 2(11) of the Central Goods and Services Act, 2017 (in short "the CGST Act 2017"), assessment means the determination of tax liability under this act and includes self-assessment, reassessment, provisional assessment, summary assessment and best judgement assessment. On a broader sense, assessment is all about the estimation of tax liability of a registered person i.e., amount of tax payable on value of goods or services or both supplied by him.

Under the CGST Act, there are six types of assessment which are as under :--

n Self-Assessment (Section 59);

n Provisional Assessment (Section 60 read with Rule 98 of CGST Rules);

n Scrutiny of Returns (Section 61 read with Rule 99 of CGST Rules);

n Assessments of Non-Filers of Returns (Section 62 read with Rule 100 (1));

n Assessment of unregistered person under GST (Section 63 read with Rule 100(2) of CGST Rules); and

n Summary Assessment in certain special cases (Section 64 read with Rule 100(3) to 100(5) of CGST Rules).

2. Self-Assessment

Every registered person shall self-assess the taxes payable under the Act and furnish a return for each tax period as specified under section 39.

Self-assessment means an assessment by the registered person himself and not an assessment conducted or carried out by the Proper Officer. The GST regime continues to promote the scheme of self-assessment. Hence, every registered person would be required to assess his tax dues in accordance with the provisions of GST Act and report the basis of calculation of tax dues to the tax administrators, by filing periodic tax returns.

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