GST ASMT-13 explained: assessment order for not filing returns

How ASMT-13 arises

When a return is not filed, the system issues a GSTR-3A notice. If the return is still not filed, the officer can assess the tax using available material, such as GSTR-1 data, e-way bills, past returns or third-party information, and pass ASMT-13 with a summary in DRC-07 that creates a demand in your liability register.

The quickest fix: file the return

Section 62(2) provides that the order is deemed withdrawn if you furnish a valid return within 60 days of service of the order. This can be extended by a further 60 days on payment of an additional late fee of Rs. 100 per day of delay beyond the first 60 days. Interest and late fee on the return remain payable.

• Pay tax shown in the return, with interest and late fee
• File the pending GSTR-3B for the assessed period
• Check that the ASMT-13 demand shows as withdrawn in the liability register
• If it does not, follow up in writing quoting the return ARN

If you miss the window

After the period expires, the order stands as an assessment and the demand can be recovered. Your remedy then is an appeal within three months, with pre-deposit, or rectification if there is an apparent error. Recovery actions such as bank attachment through DRC-13 can follow if the demand is unpaid.

Common mistakes

• Filing GSTR-1 only and assuming the order is withdrawn; the return under Section 39 is what counts
• Filing a return with nil liability that does not match actual supplies
• Missing the 60-day date because the order was emailed and not noticed
• Ignoring that registration may also be cancelled for continued non-filing

Get it handled for you

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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.