GST form guide · updated October 2026

GST ASMT-16 explained: summary assessment under Section 64

ASMT-16 is a summary assessment order under Section 64. It is passed when an officer has evidence of a tax liability and believes any delay would adversely affect revenue. It is issued with the prior permission of an Additional or Joint Commissioner.

Get expert help →More guides

When summary assessment is used

Section 64 is an emergency tool. It is used where the officer has evidence of tax liability and fears the revenue may be lost if the normal show cause process is followed, for example where a dealer may disappear. Where the person liable cannot be identified and the liability relates to goods, the person in charge of the goods can be treated as the taxable person.

Because the order is passed quickly, the evidence relied on may be incomplete. Ask the officer in writing for copies of the documents relied on, so that your withdrawal application can respond to them directly.

What to do on receiving ASMT-16

Read the order and the evidence relied on. You have two routes: apply for withdrawal of the order in ASMT-17 within 30 days of receiving it, or file an appeal. Many taxpayers first apply in ASMT-17 because the order was passed without a full hearing.

  • Note the date of receipt; the ASMT-17 deadline runs from it
  • Collect documents that show the liability is wrong or overstated
  • Check whether goods or bank accounts have been affected
  • Keep payment and appeal options in view if withdrawal is refused

Withdrawal and what follows

If the Additional or Joint Commissioner withdraws the order on your application, or on his own finding it erroneous, the matter does not end; the officer then follows the regular demand procedure under Section 73, 74 or 74A, with a notice and hearing. The decision on ASMT-17 is communicated in ASMT-18.

Common mistakes

  • Missing the 30-day window for ASMT-17
  • Filing a withdrawal request without evidence
  • Assuming withdrawal means no tax will be demanded

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.

Questions

ASMT-16 — FAQs

How long do I have to seek withdrawal of ASMT-16?+
Thirty days from the date of receipt of the order, by filing ASMT-17.
Who can withdraw a summary assessment order?+
The Additional Commissioner or Joint Commissioner, on your application or on his own if he finds the order erroneous.
Is ASMT-16 passed without notice?+
Section 64 permits a summary order without the usual show cause process, which is why the law provides the withdrawal route.
Can goods be detained along with ASMT-16?+
Summary assessment is often linked to goods, and the person in charge of the goods can be treated as the taxable person where the owner is not ascertainable. Check whether any goods are held and address their release in your application.
Get help in your city

Tell us about the GST issue. We’ll take it from here.

Share a few details and a GST expert calls you back — usually within 10 minutes during working hours.

✓ Free review of your notice or order
✓ No payment until we confirm we can take the case
✓ Your representative follows up with the officer in your city

Resolve my GST issue

We’ll reach you on WhatsApp or call +91 63677 44602. No spam.

+91
✓

Got it — sending your details.

WhatsApp will open with your details pre-filled — just hit send. We’ll reach you on +91 63677 44602 shortly.