GSTにおける査定のすべて

"Assess"is an English term which is used in common parlance also, apart from Goods and Service Tax ("GST"). Meaning of "assess" in common parlanceis to evaluate or estimate something e.g. price, nature, quality etc.

Accordingly, Assessment under GST term is used to determine GST liabilities of GST payable. Such process of assessment can be carried out by assessee himself or any by any officer designated by Central Goods and Service Tax Act, 2017 ("CGST Act").

Provisions related to GST have been given under section 59 to 64 of the CGST Act read with Rule 98 to 100 of Central Goods and Service Tax Rules, 2017 ("CGST Rules")

1. What is Assessment under GST

As per Section 2(11) of CGST Act, "Assessment" means determination of tax liability under CGST Act and it includes following types of assessment:

• 自己評価
• 再評価
• 暫定評価
• 簡易評価
• 最善の判断による評価

2. Types of Assessment under GST

As per GST provisions, there are six types of assessment under GST has been given.

1. GSTにおける自己評価（第59条）
2. GSTにおける暫定評価（第60条）
3. 申告書の精査（第61条）
4. 申告書未提出者に対する評価（第62条）
5. GSTにおける未登録者の評価（第63条）
6. GSTにおける簡易評価（第64条）

Detail explanation of each type of GST assessments are as follows.

3. Self Assessment under GST (Section 59 of CGST Act)

第59条に基づき、納付すべきGSTを計算する第一義的な責任は納税者自身にあります。したがって、納税者は自らGST額を計算し、当該税額を納付した後、各課税期間について第39条に基づく定期申告書を提出するものとします。現在、自己評価したGSTの納付期限は毎月20日となっています。

4. Provisional Assessment under GST (Section 60 of the CGST Act read with Rule 98 of CGST Rules)

4.1 Applicability of provisional assessment

Provisional assessment is not applicable in general. A taxpayer opts for provisional assessment in following cases:

• 物品またはサービス、あるいはその両方の課税価格を確定できない場合、または
• 適用される税率を確定できない場合。

4.2 Application for payment of tax on provisional basis

As per section 60(1) of the CGST Act read with Rule 98(1) of the CGST Rules, taxable person may request assessing officer in writing for payment of tax on provisional basis. Taxable person is required to mention reason for such manner of payment.

納税者は、当該申請をGST ASMT-01 様式にて、申請を裏付ける書類を添えて共通ポータル上で提出しなければなりません。

4.3 Approval of payment of GST on a provisional basis (Section 60(1) of the CGST Act read with Rule 98(2) & 98(3) of the CGST Rules)

管轄官庁は提出された申請書を審査し、追加の書類や情報が必要な場合は、GST ASMT-02様式による通知を発行して、納税義務者に追加の書類や情報の提出を求めます。

納税義務者は、当該通知に対してGST ASMT-03様式で回答を提出するものとし、必要に応じて管轄官庁に出頭することもできます。

必要な情報や書類を受領した後、管轄官庁はGST ASMT-04様式による命令を発行し、暫定的な税額の納付を許可します。この命令には、申請者が暫定的に税額を計算する根拠となる価額、税率、またはその両方が示されます。

管轄官庁は、申請書を受領した日から90日以内に命令を発行しなければなりません。

4.4 保証金の提供（CGST法第60条(2)項およびCGST規則第98条(4)項）

納税義務者が暫定的な税額の納付を認められるのは、保証人または担保を伴う保証書を提出した場合に限られます。当該保証書は、最終的に査定された税額と暫定的に納付した税額との差額を納税義務者が支払うことを保証するものです。

納税義務者は、保証書をGST ASMT-05様式で作成し、保証対象となる取引に関して支払うべき統合税、中央税、州税および課徴金の合計額と同額の保証を提供する必要があります。さらに、この保証書には、保証対象額の25%を超えない範囲で、銀行保証という形式の担保を付さなければなりません。

4.5 最終査定命令（CGST法第60条(3)項およびCGST規則第98条(5)項）

管轄官庁は、査定を確定させるために必要な情報や書類を求める場合、GST ASMT-06様式による通知を発行します。

管轄官庁は、GST ASMT-07様式による命令を発行して査定を確定させ、納税義務者が納付すべき金額または還付される金額を明示します。官庁は、GST ASMT-04様式の命令が通知された日から6か月以内に、当該命令を発行しなければなりません。

なお、この6か月の期間は、共同コミッショナーまたは追加コミッショナーによってさらに6か月間延長される場合があります。ただし、コミッショナーは当該期間をさらに4年間延長することができます。

4.6 暫定査定に基づく差額税の納付または差額の還付（CGST法第60条(4)項および60条(5)項）

納税義務者は、GST ASMT-07様式で発行された命令において管轄官庁が決定した納付額を支払わなければなりません。

納税義務者は、税額に加えて、税金の納付期限の翌日から納付日までの期間について、第50条(1)項に基づく利息を支払う必要があります。例：納税義務者が2019年4月分について暫定査定を選択した場合、2019年4月分のGSTの納付期限は2019年5月20日です。管轄官庁が2019年7月10日にGST ASMT-07様式で最終査定命令を発行し、それに対応して納税義務者が2019年7月20日に納税した場合、納税義務者は2019年5月21日から2019年7月20日までの期間の利息を支払う必要があります。

4.7 暫定査定における担保または保証書の解除（CGST規則第98条(6)項および98条(7)項）

登録事業者がGST ASMT-07様式で発行された命令に基づき還付を受ける権利がある場合、第56条に基づく利息を受け取る権利も有します。

査定確定の命令が発行された後、申請者は提供した担保の解除を申請することができます。申請者はGST ASMT-08様式で申請書を提出するものとします。

管轄官庁は、申請書を受領してから7営業日以内に、担保を解除するためのGST ASMT-09様式による命令を発行します。担保の解除を許可する前に、

管轄官庁は、申請者が最終査定で決定された追加の納税義務を履行したことを確認しなければなりません。

5. 申告書の精査（CGST法第61条およびCGST規則第99条）

5.1 Scrutiny of Returns and issuance of notice to seek additional information

Proper officer may select any return for scrutiny. Proper officer shall scrutinize the correctness of details and particulars furnished in such return on the basis of information available with him.

If any discrepancy is noticed by proper officer, then he will issue a notice in form GST ASMT-10 to the assessee informing him about the discrepancy noticed and will ask him to furnish the requisite information. Assessee is required to furnish such information within 30 days from date of service of notice or within such time as may be specified by proper officer in notice.

Whiling issuing notice, proper officer will quantify the amount of GST liabilities, interest or any other payable with respect to discrepancy, if possible.

5.2 Acceptance of Discrepancy or furnishing of additional information

The assessee may accept the discrepancy mentioned in the notice by the proper officer and proceed for payment of additional tax liability raised in the notice issued to him or the assessee may furnish an explanation to the proper officer as asked in the notice.

Assessee shall inform the proper officer about payment of additional tax liability or shall furnish the information in form GST ASMT-11.

5.3 Acceptance of information furnished by assessee

If proper officer satisfies himself with the information furnished by assessee then he will inform the assessee about the same in form GST ASMT-12. No further action will be required in this case.

5.4 Initiation of proceedings against assessee under GST

Proper officer may initiate proceedings against assessee in either of the following case:

• If assessee fails to furnish satisfactory information within 30 days of being informed by the proper officer or such further time as may be permitted by proper officer or
• If assessee fails to take corrective action after acceptance of discrepancy pointed by proper officer

Proper officer shall take appropriate action against assessee including under either of the following section:

• Section 65: Audit by tax authorities
• Section 66: Special Audit
• Section 67: Power of inspection, search or seizer
• Section 73:   Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts.
• Section 74:      Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any wilful misstatement or suppression of facts.

5.5 Practical Points to be kept in Mind

1. It has been seen under GST that the taxpayer tends to ignore notices issued under and fails to furnish any suitable reply. Any notice issued under section 61 should not be avoided and any negligence can result in search of premises of taxpayer or audit under CGST Act.
2. Make sure that every notice by department should bears a Document identification number (“DIN”). Quoting of DIN on all notices is mandated with effect from 8th November, 2019. Any  document issued with DIN shall be considered as invalid. (Circular No. 122/41/2019-GST dated 5ht November, 2020).
3. DIN quoted on notice can be verified on https://esanchar.cbic.gov.in/DIN/DINSearch.
4. Mere communication of notice over email is not sufficient. Every notice and order should be uploaded on GST portal otherwise it shall be considered as void as decided by Hon’ble High Court of Madhya Pradesh in the matter of M/S. SHRI SHYAM BABA EDIBLE OILS VERSUS THE CHIEF COMMISSIONER AND ANOTHER (W. P. No. 16117/2020 dated 19th November, 2020). However, a contrary stand may be taken by hon’ble apex court.
5. During return filing, every taxpayer should disclose the value of exempted supplies and non-taxable supplies in the appropriate column. Non-disclosure can be considered as suppression of information and proper officer can invoke Section 73 or 74 of CGST Act.
6. Few illustrative grounds which can be considered as “Discrepancy” by proper officer and notice can be issued under section 16:
   1. Mismatch of turnover declared in GSTR-1 and GSTR-3B.
   2. Mismatch of ITC claimed in GSTR-3B and ITC auto-populating in GSTR-2A and GSTR-2B.
   3. Accumulation of ITC over the period of tax and no payment of output GST liability in cash.
   4. Inward and outward supplies appearing at different GST rates for trading concerns.
7. To avoid  any notice under Section 61, taxpayers should make sure that necessary reconciliation is made for amounts given under different returns.

6. Assessment of Non-filer of returns (Section 62 of the CGST Act read with Rule 100(1) of the CGST Rules)

6.1 Applicability of Assessment under Section 62

If any registered person fails to furnish any return u/s 39 i.e. Monthly Returns or section 45 i.e. Final Return even after furnishing notice for filing of return under section 46 i.e. notice to return defaulters then proper officer may proceed to assess the tax liability of such person on best judgement basis.

6.2 Time Limit for issuance of Assessment Order

Such assessment order can be issued within a period of 5 years from the date or due date of furnishing of annual return for such the financial year.

Proper officer shall issue the order of assessment in form GST ASMT-13 and a summary of such order shall be uploaded electronically in form GST DRC-07.

6.3 Withdrawal of assessment order

If registered person furnishes a valid return within a period of 30 days of the service of such assessment order then such assessment order shall be deemed to have been withdrawn. However, liability towards payment of interest or for payment of late fee under shall continue.

6.4 Practical Points to be kept in Mind:

1. A system generated mail in form GSTR-3A is received to all non-filers along with a message on registered person. Accordingly, necessary action should be taken against any notice within stipulated time.
2. For  the purpose of self assessment, proper can use information available at following points:
   1. Details of  outward supplies in form GSTR-1.
   2. Inward supplies auto-populating in form GSTR-2A & GSTR-2B
   3. Details of Supplies  through e-commerce operator can be extracted through TCS & TDS return filed by e-commerce operator.
   4. Details of Supplies to the government can be extracted through TCS and TDS return filed by recipient of goods.
   5. E-waybills etc.
3. Proper officers are also cancelling GST registration of GST return defaulters.

7. Assessment of unregistered person under GST (Section 63 of the CGST Act read with Rule 100(2) of the CGST Rules)

7.1 Applicability of assessment of unregistered person under GST under section 63

In case taxable person

1. fails to register under GST even though he is liable to do so or
2. whose registration is cancelled but who was liable to pay tax

then the proper officer may proceed to determine the tax liability of such taxable person to the best of his judgment for the relevant tax periods.

7.2 Issuance of notice for assessment of unregistered person under GST  

Proper officer shall issue a notice in form GST ASMT-14 within a period of five years from the date or due date of furnishing of annual return for such the financial year. Proper officer will upload the summary of such assessment order electronically on portal in form GST DRC-01.

7.3 Time Limit and manner of finalisation of assessment of unregistered person under GST  

After allowing a time period of 15 days, proper officer will pass an order in form GST ASMT-15 and will also upload the summary thereof electronically in form GST DRC-07.

7.4 Practical points to be kept in mind

1. Many taxpayers have the perception that with cancellation of GST registration, the taxpayer is no more liable to pay any GST liability understated by him.  However, this is not the case. Proper officer may take action under Section 63  of CGST Act.
2. In case of unregistered person, proper officer can become aware about liability of a taxpayer person through follow information:
   1. Total turnover declared in Income Tax Returns.
   2. Total turnover declared by companies in a Financial statement with the registrar of Company.
   3. SFT details furnished by banks about bank deposits.
   4. Details of income on which TDS is deducted under Income Tax Act.

8. Summary assessment under GST in certain special cases (Section 64 of the CGST Act read with Rule 100(3), 100(4) or 100(5) of the CGST Rules)

8.1 Applicability of Summary Assessment under GST

If proper officer has any evidence of following

1. that there is any tax liability pertaining to a person then after obtaining approval of additional commission or joint commissioner such proper officer shall proceed to assess the tax liability of such person to protect the interest of revenue.

8.2 Issuance of Summary Assessment order

Proper officer shall issue the assessment order in form GST ASMT-16 and will also upload the summary thereof electronically on GST portal in form GST DRC-07.

9. Identification of taxable person under Summary Assessments

Further, if proper officer is not able to identify the concerned taxable person to whom the liability pertains and such liability pertains to supply of goods then 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.

9.1 Withdrawal of Summary Assessment order issued under section 64

The taxable person may file an application within 30 days from the date of receipt of the order in form GST ASMT-17 for withdrawal of such assessment order after GST registration.

Consequently, assistant commissioner or joint commission shall either order to withdraw such order or rejection of application in form GST ASMT-18.