GST ASMT-02 explained: officer's query on your provisional assessment request

Why you received ASMT-02

Under Rule 98(2), the officer can call for additional information, clarification or documents before passing the provisional assessment order. This usually means the ASMT-01 application did not fully explain why the value or rate cannot be determined, or the officer wants evidence of the basis you proposed.

• Product literature, drawings or technical specifications for a classification question
• Contracts, purchase orders and price escalation clauses for a valuation question
• Related-party agreements or transfer pricing documents
• Your workings for the provisional value or rate you proposed

How to respond

The reply is filed in ASMT-03 on the GST portal within the time stated in the notice. Answer each point raised in the order asked, attach the documents named, and keep the explanation factual. Rule 98 also allows you to appear in person before the officer if you want to explain the matter directly; say so in the reply if you wish to be heard.

What happens if you ignore it

Without the information, the officer may reject the request for provisional assessment in ASMT-04. You would then have to pay tax on your own determination of value and rate, with the risk of a later demand with interest if that determination is wrong. A short, complete reply is far better than silence.

Practical tips

Keep copies of everything you upload and note the ARN of the reply. If you need more time to collect documents from a supplier or customer, file a short reply asking for time with reasons rather than missing the date. A professional can prepare the technical note and document index so the officer has what is needed in one submission.

Get it handled for you

Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.

This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.