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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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05 Feb 26
TCS Rate Changes from AY 2026-27
Punjab & Haryana HC Stays GST on Corporate Guarantees, Prohibits Coercive Recovery
Budget 2026 Relief: Updated ITR Filing Allowed After Reassessment Notice Under IT Act, 2025
Madras HC Directs Forensic Verification Review as Tax Return Data Is Insufficient for GST Order
TDS/TCS Guidelines to Become Binding on Tax Authorities and Deductors from April 2026
04 Feb 26
Finance Bill 2026: Key Penalties Converted into Mandatory Fees from AY 2026-27
GST Collections January 2026 Rise 6.2% YoY to Rs 1.93 Lakh Crore
Delhi HC Cancels GST Order for Lack of Valid Service of Show Cause Notice
GST Collection Rises to INR 1.93 Lakh Crore in January 2026, an Increase of 6.2%
03 Feb 26
How Income Tax Filing Will Change After Budget 2026-27?
Delhi HC Cancels GST Order for Lack of Valid Service of Show Cause Notice
How Budget 2026 Changes Are Implemented in Tax Software
How Are Budget 2026 Changes Implemented in GST Software?
Budget 2026: Govt Boosts MSMEs with Liquidity and Ease of GST Compliance
Budget 2026: FM Sitharaman Introduces Landmark GST Changes on Post-Sale Discounts U/S 15
02 Feb 26
GST Law Amendments in Finance Bill 2026
Custom Law Amendments in Finance Bill 2026
Finance Bill 2026 Introduces Key Excise Duty Amendments
Income Tax Act 2025: ITR Filing Deadlines Rationalised for FY 2026-27
Revised ITR Filing Period Extended from 9 to 12 Months for FY 2026-27
Updated Return Rules Amended: Filing of Loss-Adjusted Returns Allowed from FY 2026-27
01 Feb 26
Summary of Union Budget 2026-27
31 Jan 26
Economic Survey: India’s Income Tax Filings Reach 9.2 Crore, Non-Corporate Taxes Rise
ITAT Surat: Reassessment for Section 148 Notice Valid Even If Company Is Later Struck Off
30 Jan 26
CFI Body Demands FM to Lower GST on Coaching Centres to 5% or Zero
Karnataka HC Quashes GST Demand, Upholds Right to Personal Hearing Under Section 75(4)
Orissa HC Cancels GST Assessment Order Over Contractor Name Mismatch on WAMIS & IT Portal
29 Jan 26
Budget 2026-27: How GST Influences Fiscal Strategy and Federal Finances
President Murmu Highlights GST 2.0 and Income Tax Reforms Delivered Big Relief to Middle Class
Delhi HC: Taxpayer Can’t Shift Burden to CA to Escape GST Penalty for SCN Lapse
Bombay HC Mandates a Minimum 3-Month Timeline Between SCN and Final GST Order
Madras HC: Directors Cannot Be Directly Held Liable for Company’s GST Dues
28 Jan 26
GST Council Urged to Scrap Rs 7500 Threshold and Fix Single 5% Tax Across Hotels
Halwa Ceremony Marks Final Phase of Union Budget 2026-27 Preparations
Delhi ITAT Quashes Time-Barred Assessment; DRP Proceedings Section 144C Can’t Extend Limitation U/S 153
Hospitality Industry Seeks Uniform 5% GST on Hotels, Meals; Urges Slab Rationalisation
Calcutta HC Suspends IT Reassessment Section 148 Over Ignored Reply to Notice U/S 133(6)
27 Jan 26
Union Budget 2026: Small Businesses Urge GST Relief, Simpler Compliance
ICAI Releases Draft Bank Branch Auditors` Panel (MEF) for FY 2025-26
GST Council Urged to Scrap Rs 7500 Threshold and Fix Single 5% Tax Across Hotels
26 Jan 26
GSTAT Allows Lenient Scrutiny of Appeals for First 6 Months
NITI Aayog releases three reports on green transition in cement, aluminium and MSME sectors
25 Jan 26
CBIC Issues Corrigendum to Central Excise Notifications Dated 31st Dec 2025
EEPC India Advocates Tax Parity for MSMEs, Faster GST Refunds to Improve Liquidity
GSTN Issues Advisory on RSP-Based Valuation for Tobacco Goods from 1st February 2026
24 Jan 26
Calcutta High Court Allows Assessee’s Revocation Plea Against GST Registration Cancellation
PB and HR HC: GST Demand on Advertising Fees Invalid Without Third-Party Hearing
23 Jan 26
Budget 2026-27 Expectations: Direct Tax Relief and GST 2.0 Implementation
Andhra Pradesh GST Tribunal Bench Now Operational in Vijayawada
Calcutta HC: GSTAT Can’t Enhance GST Penalty Without Giving Hearing Opportunity U/S 107(11)
Delhi HC: Department Must Refund Tax Recovered Without Serving Demand Notice
Fake GST ITC Case: Assessee Approaches SC Challenging Delhi HC’s Order
Due Date Reminder
Jan
Feb
Mar
Apr
May
June
July
Aug
Sep
Oct
Nov
Dec
All
07 Feb 26
Payment of TDS/TCS of January. In case of government offices where TDS/TCS is paid by book entry, same shall be paid on the same day on which tax is deducted or collected.
07 Feb 26
Seller to upload declarations received in January, from buyers for non-deduction of TCS.
07 Feb 26
Return of External Commercial Borrowings for January.
10 Feb 26
Monthly Return by Tax Deductors for January.
10 Feb 26
Monthly Return by e-commerce operators for January.
11 Feb 26
Monthly Return of Outward Supplies for January.
13 Feb 26
Optional Upload of B2B invoices, Dr/Cr notes for January under QRMP scheme.
13 Feb 26
Monthly Return by Non-resident taxable person for January.
13 Feb 26
Monthly Return of Input Service Distributor for January.
14 Feb 26
Issue of TDS Certificate u/s 194-IA for TDS deducted on Purchase of Property in December.
14 Feb 26
Issue of TDS Certificate for tax deducted on rent above 50,000 pm by certain individuals/HUF under Section 194-IB where lease has terminated in December.
14 Feb 26
Issue of TDS Certificate for tax deducted u/s 194M on certain payments by individual/HUF in December.
14 Feb 26
Issue of TDS Certificate for tax deducted u/s 194S on Virtual Digital Assets in December.
15 Feb 26
Issue of TDS certificates other than salary for Q3 of FY 2025-26.
15 Feb 26
ESI payment for January.
15 Feb 26
E-Payment of PF for January.
15 Feb 26
Details of Deposit of TDS/TCS of January by book entry by an office of the Government.
17 Feb 26
Online application for CAG Empanelment of CA firms/LLPs for FY 2025-26.
20 Feb 26
Monthly Return by persons outside India providing online information and data base access or retrieval services, for January. Also to be filed by every registered person providing online money gaming from a place outside India to a person in India.
20 Feb 26
Add/amend particulars (other than GSTIN) in GSTR-1 of Jan. It can be filed after filing of GSTR-1 but before filing corresponding GSTR-3B.
20 Feb 26
Summary Return cum Payment of Tax for January by Monthly filers. (other than QRMP).
25 Feb 26
Deposit of GST of January under QRMP scheme.
28 Feb 26
Return by persons with Unique Identification Number (UIN) like embassies etc to get refund under GST for goods and services purchased by them, for January .
28 Feb 26
Submit hard copy of acknowledgement and supporting documents for CAG Empanelment of CA firms/LLPs for FY 2025-26, after online application.
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