Summary assessment in certain special cases, Section 64 of CGST Act, 2017
The below post explains about Summary assessment in certain special cases under section 64 of CGST Act,2017.
Section 64 of CGST Act, 2017 explains Summary assessment in certain special cases as below: (The amendments if any will also be updated here soon).
The extract of Section 64 of CGST Act,2017 quoted below:
64 Summary assessment in certain special cases
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.
(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.
The above information clarifies about Summary assessment in certain special cases under section 64 of CGST Act,2017.
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