Term Self-Assessment under GST

Meaning of term Self-Assessment under GST


This post explains about Self-Assessment under GST.  


System under which the taxpayer is required to declare the basis of his assessment (e.g. taxable income), to submit a calculation of the tax due and, usually, to accompany his calculation with payment of the amount he regards as due. The role of tax authorities is to check (perhaps in random cases) that the taxpayer has correctly disclosed his income.


Assessment is the process of determination of the tax liability of a taxpayer. There are different ways to determine tax liability under the GST law. GST Assessment is required to be done to establish the tax liability of an assesse. Taxation Laws lay down a process of assessment, i.e. a way to figure out exactly how much tax should be paid

Assessment includes:

Whose liability is to be recorded?

2 Who has the Authority to make the Assessment?

How should the tax liability be determined?

4 What Procedure should be followed?

Different kinds of GST assessment


Self GST assessment is available to every registered taxable person to assess the tax payable by him for any tax period. Thus, determination of tax liability is to be undertaken by the taxpayer himself and stated in the return to be filed by him. The return is required to primarily contain inward supplies in Form GSTR 2 and outward supplies in Form GSTR 1 of goods/services, Input Tax Credit, tax payable and tax paid. Hence, the furnishing of the return shall mean self-assessment of the taxpayer.

Summary Assessment

Here, the assessing officer determines the liability of the assesse on the basis of returns filed by the taxpayer and other evidence in the possession of the assessing officer without calling for either the taxpayer or his records. The liability determined is communicated to the taxpayer.

Provisional Assessment

Provisional GST assessment can be invoked by a taxable person by making a request/application to the assessing officer in case he is not able to determine the

  • value of the supplies
  • tax rate applicable to such supplies

Procedure for Provisional Assessment

The detailed request in writing to the proper officer shall indicate –

  • Specific grounds/reasons, and the documents or information, due to which he is unable to self-assess his tax payable
  • Period for which provisional assessment is required
  • The rate of duty or the value or both proposed to be applied by the assesse for provisional payment of tax
  • An undertaking to appear before the proper officer on the date fixed by him and furnish all relevant information and documents within the time specified.

Order of Provisional Assessment

The proper officer will issue a specific order directing provisional assessment stating –

  • The grounds on which Provisional Assessment is ordered
  • The rate/value at which the tax has to be provisionally paid
  • The amount of differential tax for which bond is to be executed
  • The amount of security/surety as may be fixed by the proper officer.

Final Assessment

The final GST assessment will be done within 6 months of the provisional assessment which can be extended for additional 6 months by the Joint/Additional Commissioner. However, the Commissioner can further extend it for 4 years on his discretion.

Regular Assessment

Such assessments are made after examination of all the relevant records/returns/documents/material and are made after hearing him or hearing his authorized representative. This type of assessment was the norm before self-assessment was introduced.

Protective Assessment

The law provides for protective assessment when-

  • The charge can be created under law through admission of liability in a return or through a demand made in an order; or
  • Where there is no admission of liability and yet the assesse does not dispute the liability; or
  • Cases where it’s difficult to secure the continued presence of the assesse for realization.

It is an assessment by which the amount due is calculated but not actually realized.

Best Judgement Assessment

Such GST assessments are made either ex-parte or by rejecting the accounts or plea of the assessed. In such cases:

  • No Records or Documents are furnished or claims are not substantiated.
  • Records and evidence produced before Proper Officer are rejected, whether wholly or partly, due to Unreliability, Incorrectness or Incompleteness.
  • There are 2 parts to best judgement assessment: assessment of non-filers & unregistered persons.

Scrutiny Assessment

  • The Proper Officer can scrutinize the return and related furnished particulars to verify the correctness of the return and inform about any discrepancies noticed and seek explanations.
  • If the explanation is acceptable, the registered person will be informed and no further action will be taken.
  • If explanation given is rejected within 30 days of being informed by the proper officer or where the registered person, fails to take the corrective action, the proper officer can start appropriate action including Audit, Special Audit, etc.

The information on Self-Assessment under GST is detailed above.   Comment below your thoughts on Self-Assessment under GST.






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