Procedure for Cancelling a GST Summary Assessment Order Using Form ASMT-17

A summary assessment is initiated by the Adjudicating Authority when there is clear evidence of a tax liability from an individual, and delaying the assessment could harm revenue interests. Taxpayers have the option to request a withdrawal of such an assessment order by submitting Form GST ASMT-17. This application must be filed within 30 days of the order's communication and addressed to either the Assistant Commissioner or Joint Commissioner. The order will only be withdrawn if deemed incorrect or erroneous. This guide outlines the process for managing and withdrawing these assessment orders.

How to View the Summary Assessment Order on the GST Portal

To access your summary assessment order on the GST portal, follow these steps:

1. Access the GST portal and log in.
2. From the Dashboard, proceed to Services > User Services > View Additional Notices > Orders. A list of all orders and notices will appear. Select 'View' to open the Case Details screen for a specific summary assessment.
3. On the Case Details page, confirm that the 'Orders' tab is active. Locate the 'Attachments' section and click on the document name to review the demand creation order associated with your ARN/Case ID.

Steps to Withdraw an Assessment Order on the GST Portal

To withdraw a summary assessment order on the GST portal:

1. Log in to the GST portal, go to the case details page (as described above), and select the 'Withdrawal Applications' tab. This section displays all previously submitted withdrawal requests.
2. Initiate a new application by clicking 'Apply for Withdrawal' and choosing 'Application for withdrawal of summary assessment order' from the available options. This will open the designated application form.
3. The system will automatically populate fields such as 'Type', 'Order Ref No', and 'Date of Order'. A dedicated 'Grounds of Withdrawal' section is provided for entering the reasons for your application. You can also upload supporting documents by clicking 'Choose File'. Accepted file formats are PDF and JPEG, with a limit of 4 files, each not exceeding 5 MB.
4. After filling out the form, select the verification checkbox, enter the signatory's name, and specify the location. Use the 'Preview' option to review all entered details. If accurate, click 'File'. The 'Submit Application' page will appear, offering options to submit either 'With DSC' (Digital Signature Certificate) or 'With EVC' (Electronic Verification Code), as applicable. Upon successful submission, an Application Reference Number (ARN) will be generated, and you will have the option to download a copy of your submitted application.

Outcome After Submitting a Withdrawal Application in Form GST ASMT-17

Once the withdrawal application is successfully submitted, the taxpayer will receive an SMS notification and an email confirmation at their registered contact details. Concurrently, the 'Withdrawal Applications' section on the Case Details page will show an updated status of 'Pending for Processing as AC/JC'.

The dashboards of both the Adjudicating Authority and the Assistant Commissioner/Joint Commissioner involved will reflect the newly filed withdrawal application. Two primary outcomes are possible:

• Application Accepted: If the withdrawal request is approved, the initial summary assessment order is cancelled, and the Electronic Liability Register is updated with a corresponding credit entry, nullifying the demand.
• Application Rejected: Should the withdrawal request be denied, the previously issued 'Order for Creation of Demand' is upheld. The assessment remains unchanged, and the original demand stands confirmed.

Taxpayer Recourse if Withdrawal Application is Rejected

If a withdrawal application is denied, the Assistant Commissioner or Joint Commissioner will issue an 'ASSESSMENT REJECTION ORDER-ASMT-18(R)', which reaffirms the initial demand order. This rejection order is considered equivalent to a standard order from the Adjudicating Authority, allowing the taxpayer to file an appeal with the Appellate Authority.