Chief Minister's Message
GST Council Meeting Decisions
GST Awareness for Media
Filing of GST return
What is GST ?
FAQ on Model GST Law
FAQ on GSTIN Migration
FAQ on Composition levy
FAQ on IT/ITES (English)
FAQ on IT/ITES (Hindi)
Issuing Tax Invoices
Annual Return Filing
Offences and Penalties
GST Important Dates
About Tax Practitioner
Tax Practitioner Forms
TDS / TCS
Kinds of Assessments
Best judgment Assessment
Taxes due during any tax period to be assessed by concerned registered taxable person and such person to file a return as required under the law.
filing of return prescribed under Section 59 of SGST law implies to self assessment.
In case of goods returned within 6 months from the date of receipt, then amount of ITC availed earlier in respect of such receipt to be included in self assessed return.
If taxable person unable to determine the value of goods and/or services or
The applicable rate of tax
Assessment of Non-filer
If a registered taxable person does not furnish the monthly/quarterly or final return
within 15 days of service of notice then
proper officer may pass a best judgment assessment order within
5 years from due date of filing annual return, in case there is evidence of any fraud, or
3 years from due date of filing annual return, in any other case
If valid return furnished within 30 days of service of such order then the order deemed to have been withdrawn
Interest or late fee, as applicable, to be paid.
Assessment of un-registered Person
If a person liable to be registered in terms of Schedule III does not obtain registration
Proper officer may pass a best judgment assessment order within 5 years from due date of filing annual return after granting reasonable opportunity of being heard to the said person.
If proper officer has
evidence of any tax liability of a person and
reason to believe that delay in assessment will adversely affect interest of revenue
Such officer, to protect interest of revenue, may pass an assessment order.