GST Notices

Can the proper officer ask for additional documents/clarification upon receipt of request for provisional assessment? If so, how? Whether he has to issue any order for allowing provisional assessment?

Yes, the officer may ask for additional documents to support the request of provisional assessment. This is done by the officer through issuing a notice in Form GST ASMT-02. The taxpayer can respond to the notice using Form GST ASMT-03. On approval of the request, the officer shall issue an order to allow provisional assessment using Form GST ASMT-04. This order must mention the value or tax rate for the assessment.

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