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GST Assessment / Demand and Recovery Forms
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SNo
Form No
Available For
Description
Type
1
FORM GST ASMT – 01
For taxpayer
Application for Provisional Assessment under section 60
Assessment
2
FORM GST ASMT – 02
For Tax Official
Notice for Seeking Additional Information / Clarification / Documents for provisional assessment
Assessment
3
FORM GST ASMT – 03
For taxpayer
Reply to the notice seeking additional information
Assessment
4
FORM GST ASMT – 04
For Tax Official
Order of Provisional Assessment
Assessment
5
FORM GST ASMT – 05
For taxpayer
Furnishing of Security
Assessment
6
FORM GST ASMT – 06
For Tax Official
Notice for seeking additional information / clarification / documents for final assessment
Assessment
7
FORM GST ASMT – 07
For Tax Official
Final Assessment Order
Assessment
8
FORM GST ASMT – 08
For taxpayer
Application for Withdrawal of Security
Assessment
9
FORM GST ASMT – 09
For Tax Official
Order for release of security or rejecting the application
Assessment
10
FORM GST ASMT – 10
For Tax Official
Notice for intimating discrepancies in the return after scrutiny
Assessment
11
FORM GST ASMT – 11
For taxpayer
Reply to the notice issued under section 61 intimating discrepancies in the return
Assessment
12
FORM GST ASMT–12
For Tax Official
Order of acceptance of reply against the notice issued under section 61
Assessment
13
FORM GST ASMT – 13
For Tax Official
Assessment order under section 62
Assessment
14
FORM GST ASMT – 14
For Tax Official
Show Cause Notice for assessment under section 63
Assessment
15
FORM GST ASMT – 15
For Tax Official
Assessment order under section 63
Assessment
16
FORM GST ASMT – 16
For Tax Official
Assessment order under section 64
Assessment
17
FORM GST ASMT – 17
For taxpayer
Application for withdrawal of assessment order issued under section 64
Assessment
18
FORM GST ASMT – 18
For Tax Official
Acceptance or Rejection of application filed under section 64 (2)
Assessment
1
FORM GST DRC – 01
For Tax Official
Summary of Show Cause Notice
Demand and Recovery
2
FORM GST DRC -02
For Tax Official
Summary of Statement
Demand and Recovery
3
FORM GST DRC -03
For Taxpayer
Intimation of payment made voluntarily or made against the show cause notice (SCN) or statement
Demand and Recovery
4
FORM GST DRC – 04
For Tax Official
Acknowledgement of acceptance of payment made voluntarily
Demand and Recovery
5
FORM GST DRC- 05
For Tax Official
Intimation of conclusion of proceedings
Demand and Recovery
6
FORM GST DRC – 06
For Taxpayer
Reply to the Show Cause Notice
Demand and Recovery
7
FORM GST DRC-07
For Tax Official
Summary of the order
Demand and Recovery
8
FORM GST DRC – 08
For Tax Official
Summary of Rectification /Withdrawal Order
Demand and Recovery
9
FORM GST DRC – 09
For Tax Official
Order for recovery through specified officer under section 79
Demand and Recovery
10
FORM GST DRC – 10
For Tax Official
Notice for Auction of Goods under section 79 (1) (b) of the Act
Demand and Recovery
11
FORM GST DRC – 11
For Tax Official
Notice to successful bidder
Demand and Recovery
12
FORM GST DRC – 12
For Tax Official
Sale Certificate
Demand and Recovery
13
FORM GST DRC – 13
For Tax Official
Notice to a third person under section 79(1) (c)
Demand and Recovery
14
FORM GST DRC – 14
For Tax Official
Certificate of Payment to a Third Person
Demand and Recovery
15
FORM GST DRC-15
For Tax Official
Application before the Civil Court requesting Execution for a Decree
Demand and Recovery
16
FORM GST DRC – 16
For Tax Official
Notice for attachment and sale of immovable / movable goods / shares under section 79
Demand and Recovery
17
FORM GST DRC – 17
For Tax Official
Notice for Auction of Immovable/ Movable Property under section 79(1) (d)
Demand and Recovery
18
FORM GST DRC – 18
For Tax Official
Certificate action under clause (e) of sub-section (1) section 79
Demand and Recovery
19
FORM GST DRC – 19
For Taxpayer
Application to the Magistrate for Recovery as Fine
Demand and Recovery
20
FORM GST DRC – 20
For Taxpayer
Application for Deferred Payment/Payment in Instalments
Demand and Recovery
21
FORM GST DRC – 21
For Tax Official
Order for acceptance/rejection of application for deferred payment / payment in instalments
Demand and Recovery
22
FORM GST DRC – 22
For Tax Official
Provisional attachment of property under section 83
Demand and Recovery
23
FORM GST DRC – 23
For Tax Official
Restoration of provisionally attached property / bank account under section 83
Demand and Recovery
24
FORM GST DRC-24
For Tax Official
Intimation to Liquidator for recovery of amount
Demand and Recovery
25
FORM GST DRC – 25
For Tax Official
Continuation of Recovery Proceedings
Demand and Recovery
News Section
News
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18 Jun 26
Bombay HC Sets Aside ?2.54 Cr GST Demand Issued Through a Single Show Cause Notice
Kerala HC: GST ITC Cannot Be Denied if Tax Returns Filed Within Section 16(5) Deadline
How Does ITR Software Help Taxpayers with Online Rectification
GSTN Issues Advisory on e-Invoice API and e-Way Bill by IRN API Changes Effective from 1st August 2026
17 Jun 26
Bombay HC Sets Aside ?2.54 Cr GST Demand Issued Through a Single Show Cause Notice
Kerala HC: GST ITC Cannot Be Denied if Tax Returns Filed Within Section 16(5) Deadline
How Does ITR Software Help Taxpayers with Online Rectification
GSTN Issues Advisory on e-Invoice API and e-Way Bill by IRN API Changes Effective from 1st August 2026
Delhi HC Upholds 7-Day Prior Notice Before Coercive GST Action Despite DGGI Challenge
Haryana GST Dept. Issues Instruction No. 02/2026/GST-II on Postal Intimation of SCNs and Orders
RBI Streamlines Payment System Regulations with Comprehensive Master Directions
16 Jun 26
Gujarat HC: GST Recovery from Director Invalid Without Prior Notice Under Section 89
Uttarakhand HC Allows Restoration of GST Registration After Clearance of Outstanding Tax Dues
GST Appellate Tribunal Chennai Opens Help Desk for Stakeholders via F.No.GSTAT/CHENNAI/ADMN/2026-27
Income Tax Act 2025: Key FAQs on Proposed Tax Exemption for FIIs Investing in G-Secs
15 Jun 26
FM Announces WB Govt is Planning to Establish a GSTAT Bench in Siliguri
RBI Permits Commercial Banks to Finance REITs; Releases Final Lending Framework
Income Tax Act 2025: Key FAQs on Proposed Tax Exemption for FIIs Investing in G-Secs
14 Jun 26
Karnataka HC: Healthcare Services Provided Through Partner Hospital Exempt from GST Levy
Benefits of TDS Software for TDS Deductors & TCS Collectors
Annexure B Filing in Refund Form Using Gen GST Software
13 Jun 26
Next GST Council meeting to focus on `process reforms`, inverted duty structure fixes
Income Tax Act, 2025: CBDT Organises Webinar on Cross-Border Taxation and Transfer Pricing
Madras HC Quashes Ex-Parte GST Order, Allows ITC Verification Under CBIC Circular in GSTR-3B and GSTR-2A Mismatch Case
10 Jun 26
Customs Duty Exemption Expanded: Govt Inserts New Entry 825A with Nil Customs Duty on Goods Under Tariff Item 26020010
SEBI Warns of Asset Attachment for Non-Payment of Rs 5.31 Lakh Penalty in Illiquid Stock Options Case
GSTN Extends Mandatory `Ship To GSTIN` and E-Way Bill Closure Features to 1st August 2026
MP HC: Taxpayers Must First Pursue GST Appellate Tribunal Appeals Before Invoking Writ Jurisdiction
Orissa HC Quashes GST Appeal Rejection Over Incorrect Limitation Calculation
CESTAT: Transportation Without a Consignment Note Does Not Constitute a Taxable GTA Service
09 Jun 26
CBDT Releases Guidelines for Compulsory Income Tax Scrutiny During FY 2026-27
Gauhati HC Examines GST Registration Cancellation, Notes Taxpayer Was Unaware of SCN Due to Lack of Portal Access
Meghalaya HC Dismisses Writ Petition Challenging ?112 Crore GST Demand, Advises Assessee for Appeal
CBDT Notifies Guidelines for Compulsory Complete Scrutiny of ITRs in FY 2026-27
08 Jun 26
RBI Simplifies FPI Investment Rules in Government Securities
CBDT Releases Guidelines for Compulsory Income Tax Scrutiny During FY 2025-26
07 Jun 26
Finance Ministry Notifies Directorate of Naval Intelligence Under PMLA Information-Sharing Provisions
FPI Investments in G-Secs Become Tax-Free Under Income-tax (Amendment) Ordinance, 2026
06 Jun 26
Madras HC: GST Dept Cannot Seek Recovery from Customer Before Tax Liability Is Determined
Delhi ITAT Removes ?2.84 Crore TP Adjustment as US LLC Profits Were Already Taxed in India
04 Jun 26
RBI Denies Reports of Gold Sale, Confirms Gold Reserves Unchanged at 880.52 Tonnes
SC Leaves GST Section 16(2)(c) Constitutional Challenge Open, Directs Prime Metals to Statutory Appeal
CBDT Brings Infrastructure Sub-Sectors Within Scope of Eligible Businesses Under IT Act, 2025
Haryana Registers Highest State GST Growth in May 2026
ICAI Code of Ethics 2026 Recommends Digital-Only Payment of Audit Fees
03 Jun 26
Form No. 27 Under IT Act 2025: CBDT Issues FAQs on Asset Attribution After Firm Reconstitution
CBDT Notifies Infrastructure Sub-Sectors as Eligible Businesses Under Income Tax Act, 2025
Calcutta HC Sets Aside 200% GST Penalty Under Section 129 for 50-Minute E-Way Bill Delay
ITAT Sends Hyundai Motor Tax Case Back to the AO for Verification of Alleged Double Addition of Income
Mumbai ITAT: TDS Reflected in Form 26AS Must Be Allowed Even if Return Was Not Filed
Due Date Reminder
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
All
25 Jun 26
Deposit of GST of May under QRMP scheme.
28 Jun 26
Return for May by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them.
29 Jun 26
Return of Statutory Compliances within 90 days from the close of the first financial year after its incorporation and where applicable,the second financial year.
30 Jun 26
Annual Return of Deposits by Companies other than NBFCs for FY 25-26.
30 Jun 26
"Director’s Disclosure of Interest and Non-disqualification by Companies. Discloses Director’s interest in the Companies, Firms, Body Corporates and Association of Individuals. "
30 Jun 26
"Yearly Disclosure of Non- Disqualification by Directors of all companies. Discloses Director’s interest only in Companies. "
30 Jun 26
Holding of Board Meeting by Companies for Q1 .
30 Jun 26
Online annual updation of IEC details . If no changes, confirm same online. Else IEC will be deactivated.
30 Jun 26
Summary of Outward & Inward supplies for FY 25-26 by Composition taxpayer.
30 Jun 26
Quarterly return of non-deduction at source by banks from interest on time deposit for January-March quarter.
30 Jun 26
Deposit of TDS u/s 194-IA on payment made for purchase of property in May.
30 Jun 26
Deposit of TDS u/s 194-IB @ 5% on total payment of Rent more than 50,000 pm by individual or HUF (not liable to tax audit) during FY 25-26, where lease has terminated in May. (Else TDS is to be deposited on annual basis by 30 April of next year.)
30 Jun 26
Deposit of TDS on certain payments made by individual/HUF u/s 194M for May.
30 Jun 26
Deposit of TDS on Virtual Digital Assets u/s 194S for May.
30 Jun 26
Deposit of TDS on Virtual Digital Assets u/s 194S for May.
30 Jun 26
Annual Return of Securities Transaction Tax by Listed Cos/Mutual Funds for FY 2025-26 .
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01 Jan 2007
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