GST ASMT-03 explained: replying to the officer's provisional assessment query

What ASMT-03 should contain

Treat ASMT-03 as the main explanation of your case. The officer will rely on it to decide the provisional value or rate and the bond amount. Address every point in the ASMT-02 notice separately and refer to each document by an annexure number.

Remember that the officer is deciding two things at once: whether to allow provisional payment at all, and on what figures and security. A reply that explains the uncertainty clearly and shows a reasonable provisional basis makes both decisions easier and usually leads to a more workable bond amount.

• A short statement of the supply and why value or rate cannot yet be determined
• The specific information asked for in ASMT-02, point by point
• Supporting documents, clearly labelled
• Your proposed provisional value or rate with workings
• A request for personal hearing, if you want one

Filing steps

Log in to the GST portal, open the provisional assessment application and the notice against it, and file the reply with attachments. Note the reply date and ARN. File within the time stated in ASMT-02, or ask for more time in writing before it expires if documents are still pending.

Mistakes that weaken a reply

• Repeating the ASMT-01 application without answering the new questions
• Uploading unlabelled scans that the officer has to decode
• Proposing a provisional rate or value with no reasoning
• Contradicting what is shown in your invoices or returns without explaining why

After the reply

The officer then passes an order in ASMT-04 allowing or rejecting provisional assessment. If allowed, you furnish the bond and security in ASMT-05 and start paying tax at the provisional figures. Keep records of every supply covered, because the final assessment in ASMT-07 will reconcile provisional and final tax with interest on any shortfall.

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.