GST meaning · updated October 2026

Assessment under GST: the main types explained

Assessment is the process of determining your GST liability. Under GST it starts with self-assessment, where you calculate and pay your own tax in returns, and officers step in only through specific types of assessment set out in Sections 59 to 64 of the CGST Act.

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The types of assessment

  • Self-assessment (Section 59): you assess and pay tax through your returns
  • Provisional assessment (Section 60): on your request, when you cannot determine value or rate, tax is paid provisionally against a bond
  • Scrutiny of returns (Section 61): the officer checks returns and issues ASMT-10 for discrepancies
  • Best judgement assessment of non-filers (Section 62): after a notice to file, the officer assesses tax on available material
  • Assessment of unregistered persons (Section 63) and summary assessment (Section 64) in special cases

Scrutiny and non-filer assessment in practice

A scrutiny notice in ASMT-10 is answered in ASMT-11 within the time stated in the notice. If the explanation is accepted, the officer issues ASMT-12 and the matter closes. If not, demand proceedings can follow. Under Section 62, the best judgement order is withdrawn if you file the valid return within 60 days of the order, a period that can be extended by another 60 days with additional late fee.

What to keep ready

Reconciliations between books, GSTR-1, GSTR-3B and GSTR-2B are the foundation of any reply. Most disputes in assessment come from unexplained differences between these figures.

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

Assessment — FAQs

Is scrutiny the same as audit?+
No. Scrutiny is a desk review of returns, while audit under Section 65 examines your books and records, usually at your premises or the tax office.
Can a best judgement order be cancelled?+
Yes, by filing the pending return within the allowed period, though interest and late fee still apply.
Does replying to ASMT-10 require paying tax?+
Only if you accept the discrepancy. You can pay the accepted amount through DRC-03 and explain the rest.
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