Section 64 of GST Act: Assessment of non-filers of returns

Amended and updated notes on section 64 of CGST Act, 2017. Detail discussion on provisions and rules related to summary assessment in certain special cases.

Amended and updated notes on section 64 of CGST Act, 2017. Detail discussion on provisions and rules related to summary assessment in certain special cases.

Chapter XII (Sections 5964) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to assessment. Section 64 of CGST 2017 provides for summary assessment in certain special cases.

Recently, we have discussed in detail section 63 (Assessment of unregistered persons) of CGST Act 2017. Today, we learn the provisions of section 64 of Central GST Act 2017.

Section 64 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 64 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XII
Chapter NameAssessment
Section No.64
Section NameSummary assessment in certain special cases
Updated 2024 EditionGST Law Book PDF

Section 64 of Central GST – Summary assessment in certain special cases1

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.

Section 64(1) of CGST Act

Section 64(1): 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.

Section 64(2) of CGST Act

Section 64(2): 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.

  1. 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. ↩︎


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