GST form guide · updated October 2026

GST ASMT-07 explained: the final assessment after provisional payment

ASMT-07 is the final assessment order that closes a provisional assessment under Section 60. It fixes the correct value or rate for the supplies covered and states the amount you must pay or the amount refundable to you.

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What the order decides

The officer compares the tax you paid provisionally with the tax due on the final figures. The order specifies the amount payable or refundable. Section 60 requires final assessment within six months of the provisional order, with extensions possible for sufficient cause.

Read the order line by line against your ASMT-06 reply. If the officer has adopted a different value or rate from the one you proposed, the order should give reasons. Missing reasons, or a figure that ignores documents you filed, are points to raise in rectification or appeal.

  • Final value and/or rate for the covered supplies
  • Tax payable, or refundable
  • Interest, where tax is short

If tax is payable

Interest under Section 50 applies to the shortfall from the first day after the original due date until payment, even if you pay before the order. Pay the amount through the portal against the order so the liability is cleared in the ledger. Unpaid amounts can be recovered from the bond and security, and through the normal recovery provisions.

If tax is refundable

Where you paid more provisionally than the final tax, the excess is refundable with interest as provided under Section 56, subject to the unjust enrichment rules. If you had passed the higher tax on to customers, the refund may go to the Consumer Welfare Fund unless you show the incidence was not passed on.

Next steps and options

  • Check every figure in the order against your reconciliation
  • If you disagree, appeal in APL-01 within three months of communication, with the required pre-deposit
  • If there is an apparent error, seek rectification under Section 161
  • After paying any amount due, apply for release of security in ASMT-08

Get it handled for you

Facing an order you disagree with? We draft and file the appeal with the pre-deposit and attend the hearing as your authorised representative. 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.

Questions

ASMT-07 — FAQs

Is ASMT-07 appealable?+
Yes. It is an order under Section 60 and can be appealed to the Appellate Authority within three months, with a further one month condonable for sufficient cause.
When can I get my bank guarantee back?+
After ASMT-07 and payment of any amount due, apply in ASMT-08; release comes by order in ASMT-09.
Is interest charged even if I paid before the final order?+
Interest runs from the original due date until the date of payment, so paying early limits it.
Does ASMT-07 cover supplies made after the order?+
It covers the supplies within the scope of the provisional assessment. For later supplies, apply the final value or rate settled by the order in your regular returns.
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