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Rule 100 of the CGST Rules, 2017

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GST›CGST Rules, 2017›Chapter XI, Assessment and Audit

At a glance

Procedure, powers and definitions

100(1)An assessment order under section 62(1) is issued in FORM GST ASMT-13, with its summary uploaded electronically in FORM GST DRC-07.
100(2)For section 63, the officer issues FORM GST ASMT-14 stating the proposed best judgment grounds and serves its summary electronically in FORM GST DRC-01. After allowing fifteen days for a reply, if any, the officer issues FORM GST ASMT-15 and uploads its summary in FORM GST DRC-07.
100(3)An assessment order under section 64(1) is issued in FORM GST ASMT-16, with its summary uploaded electronically in FORM GST DRC-07.
100(4)–(5)An application to withdraw the assessment under section 64(2) uses FORM GST ASMT-17. Withdrawal or rejection is communicated in FORM GST ASMT-18.

Rule 100 prescribes forms for assessments under sections 62, 63 and 64 and for withdrawal of an assessment under section 64. It distinguishes the assessment order from its electronic summary. For a proposed best judgment assessment under section 63, the notice must state the grounds and the person must receive fifteen days to reply before the order is passed.

Quick facts

Rule 100, CGST Rules, 2017

Assessment in certain cases

Provision
Act	Central Goods and Services Tax Rules, 2017
Chapter	XI, Assessment and Audit
Rule title	Assessment in certain cases
Amendments
Amendments	1 footnote in the CBIC text (table)
Related provisions
Sections	Section 62 of the CGST Act, 2017, Section 63 of the CGST Act, 2017, Section 64 of the CGST Act, 2017
Forms named	FORM GST ASMT-13, FORM GST ASMT-14, FORM GST ASMT-15, FORM GST ASMT-16, FORM GST ASMT-17, FORM GST ASMT-18, FORM GST DRC-01, FORM GST DRC-07, FORM GSTASMT-14
Structure 100(1)section 62 assessment order 100(2)section 63 notice reply opportunity and order 100(3)section 64 assessment order 100(4)application to withdraw the assessment 100(5)withdrawal or rejection order
Source
Law text	CBIC tax information portal, served on 17 September 2026

Text

The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes. The Rules as published in the Gazette of India is the legal source.

Rule 100, verbatim (show)

¹[Rule 100. Assessment in certain cases.-

(1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in FORM GST DRC-07.

(2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and shall also serve a summary thereof electronically in FORM GST DRC-01 , and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15 and summary thereof shall be uploaded electronically in FORM GST DRC-07.

(3) The order of assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16 and a summary of the order shall be uploaded electronically in FORM GST DRC-07.

(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the assessment order in FORM GST ASMT-17.

(5) The order of withdrawal or, as the case may be, rejection of the application under subsection (2) of section 64 shall be issued in FORM GST ASMT-18.]

1. Substituted vide Notification No. 16/2019-CT dated 29.03.2019 w.e.f. 01.04.2019 for

"Section 100. Assessment in certain cases .-

(1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13.

(2) The proper officer shall issue a notice to at axable person in accordance with the provisions of section 63 in FORM GSTASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15.

(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.

(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.

(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18."

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.

section 62 assessment order 100(1)

Questions to answer on the file4 questions

Does the auditor identify this as an assessment under section 62(1)?
Was the assessment order issued in FORM GST ASMT-13?
Was its summary uploaded electronically?
Was that summary in FORM GST DRC-07?

Ticks stay in this browser only.

section 63 notice reply opportunity and order 100(2)

Questions to answer on the file9 questions

Does the auditor identify this as a section 63 notice to the taxable person?
Did the proper officer issue FORM GST ASMT-14?
Does the notice state the proposed best-judgment assessment grounds?
Was the notice summary served electronically?
Was that notice summary in FORM GST DRC-01?
How many days were allowed to furnish a reply before the order?
Did the proper officer pass the order in FORM GST ASMT-15?
Was the order summary uploaded electronically?
Was that order summary in FORM GST DRC-07?

Ticks stay in this browser only.

section 64 assessment order 100(3)

Questions to answer on the file4 questions

Does the auditor identify this as an assessment under section 64(1)?
Was the order issued in FORM GST ASMT-16?
Was its summary uploaded electronically?
Was the summary in FORM GST DRC-07?

Ticks stay in this browser only.

application to withdraw the assessment 100(4)

Questions to answer on the file2 questions

Does the auditor establish the applicant is the person referred to in section 64(2)?
Was the withdrawal application filed in FORM GST ASMT-17?

Ticks stay in this browser only.

withdrawal or rejection order 100(5)

Questions to answer on the file3 questions

What does the disposal order do: withdrawal or rejection of the application?
Does the auditor establish the disposal is under section 64(2)?
Was the disposal order issued in FORM GST ASMT-18?

Ticks stay in this browser only.

Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.

Amendments to Rule 100 as footnoted in the CBIC text
Note	Change
1	Substituted vide Notification No. 16/2019-CT dated 29.03.2019 w.e.f. 01.04.2019 for^[1]

Provisions connected to Rule 100
Provision	Connection	Words that tie them
Section 62 of the CGST Act, 2017	this provision requires Section 62 of the CGST Act, 2017	100(1) "under sub-section (1) of section 62"
Section 63 of the CGST Act, 2017	this provision requires Section 63 of the CGST Act, 2017	100(2) "in accordance with the provisions of section 63"
Section 64 of the CGST Act, 2017	this provision requires Section 64 of the CGST Act, 2017	100(3) "under sub-section (1) of section 64"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this rule, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (3)

Number	Date	Subject
Circular No. 129/48/2019-GST	24 December 2019	Standard Operating Procedure to be followed in case of non-filers of returns-reg.
Circular No. 69/43/2018-GST	26 October 2018	Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
Circular No. 3/03/2017-GST	5 July 2017	Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.

Notifications (2)

Number	Date	Subject
Notification No. 16/2019-Central Tax	29 March 2019	Seeks to make Second Amendment (2019) to CGST Rules.
Notification No. 10/2017-Central Tax	28 June 2017	Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

See also

Section 62 of the CGST Act, 2017: assessment of non-filers of returns
Section 63 of the CGST Act, 2017: assessment of unregistered persons
Section 64 of the CGST Act, 2017: summary assessment in certain special cases

References

Notification No. 16/2019-Central Tax, dated 29 March 2019: Seeks to make Second Amendment (2019) to CGST Rules. Cited in CBIC footnote 1.

External links

None.