Assessment in certain cases
Rule 100 of the CGST Rules
Straight from CBIC
Official source, not a summary of a summary
Full text included
Read the exact words of the law yourself
Amendment history
See what changed, and when
Free, always
No login, no paywall, no book to buy
In one line
Best-judgment assessment: an order under section 62 for a non-filer is issued in ASMT-13 with a DRC-07 summary, and it is withdrawn if the return is filed within sixty days (or ninety days with late fee). An unregistered person is assessed under section 63 after a notice in ASMT-14 and order in ASMT-15.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,200 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(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 .]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2019-04-01 · Substituted
16/2019-CTdated29
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 i
Read this with
A provision rarely works alone. These are the ones it points to.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
Reading is free. Getting it wrong isn’t.
Does this apply to your case, or not?
Reading the section is one thing. Knowing whether it bites on your facts, and what it costs if it does, is another. Send us the situation – we will tell you straight, and only take it on if we can genuinely help.
6+ years · 2,500+ GST registrations filed · Bhopal, serving all of India