GST ASMT-15 explained: best judgement order for unregistered persons

What the order contains

The order records the officer's best judgement of your taxable turnover and the resulting tax, together with interest and penalty. A summary of the demand is usually uploaded in DRC-07 and the amount appears in the electronic liability register.

Because the officer works without your returns, the order often relies on estimates. Gross bank credits, for example, may include loans, capital, refunds or transfers between your own accounts, none of which are supplies. These are the points that most often reduce a best judgement demand.

Checking the order

• Did the officer consider your ASMT-14 reply and documents, or ignore them
• Were you given a personal hearing if you asked for one, or before an adverse order
• Is the period within the time limit for such orders
• Are the turnover figures based on actual sales, or on gross bank credits
• Are interest and penalty computed on the right base

Paying or appealing

Payment is generally due within three months of service of the order, failing which recovery can begin. If you disagree, file an appeal in APL-01 within three months of communication, with the 10 percent pre-deposit of disputed tax. Once the pre-deposit is paid and appeal filed, recovery of the balance is stayed. Apparent errors can be corrected through rectification under Section 161.

Fixing the underlying problem

If the business is continuing, apply for registration now. If registration was cancelled, revocation may be possible only within its own time limits; otherwise a fresh registration may be needed. A professional can draft the appeal grounds focusing on errors in turnover estimation and on any breach of natural justice.

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.