Chapter XII (Sections 59-64) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to assessment. Section 64 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for summary assessment in certain special cases under CGST Act 2017.
Recently, we have discussed in detail section 63 (i.e. Assessment of unregistered persons) of CGST Act 2017. Today, we learn the provisions of section 64 of the CGST Act 2017. Complete Details of CGST Section 64 – Summary assessment in certain special cases. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 64 of CGST Act 2017
Section 64 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 64 of CGST Act 2017 read with Central GST Rules 2017.
The proper officer may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has sufficient grounds to believe that any delay in doing so may adversely affect the interest of revenue:
Provided that where the taxable person to whom the liability pertains is not ascertainable and such liability pertains to supply of goods, the person in charge of such goods shall be deemed to be the taxable person liable to be assessed and liable to pay tax and any other amount due under this section.
On an application made by the taxable person within thirty days from the date of receipt of order passed under sub-section (1) or on his own motion, if the Additional Commissioner or Joint Commissioner considers that such order is erroneous, he may withdraw such order and follow the procedure laid down in section 73 or section 74.