GST ASMT-18 explained: acceptance or rejection of your ASMT-17

If ASMT-18 accepts the application

The ASMT-16 summary assessment is withdrawn. This does not mean no tax is payable. If the officer still believes tax is due, Section 64(2) requires him to proceed under Section 73, 74 or 74A. Expect a show cause notice, possibly preceded by an intimation in DRC-01A, and prepare your reply on the same lines as your ASMT-17.

Withdrawal also matters for interest and penalty: the regular procedure gives you the chance to pay within the period allowed after the notice and obtain the penalty relief available under the section invoked.

• Check that the demand from ASMT-16 is removed from the liability register
• Keep the ASMT-18 order safe
• Prepare documents for a possible regular show cause notice

If ASMT-18 rejects the application

The summary assessment order stands and is recoverable. Your remedy is appeal to the Appellate Authority in APL-01, with the 10 percent pre-deposit of disputed tax. Count the three-month appeal period carefully from the communication of the order being appealed and take advice on whether to appeal the summary order and the rejection together.

Recovery risk

An unpaid and unstayed demand can lead to recovery steps such as a garnishee notice to your bank in DRC-13. Filing the appeal with the pre-deposit stays recovery of the balance. If immediate payment is difficult, instalments can be sought under Section 80 in DRC-20, subject to conditions.

Points to verify

Save ASMT-16, ASMT-17 and ASMT-18 together. If a regular show cause notice follows after withdrawal, the earlier application often answers many of its points, and the officer should not ignore documents already filed.

• The order refers to the right ASMT-16 and ASMT-17
• Reasons for rejection are recorded
• You were heard if you asked for a hearing

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.