GST 评估全解析

“Assess”（评估）一词不仅用于商品及服务税（“GST”），在日常用语中也十分常见。在日常用语中，“assess”意为对某事物的价格、性质、质量等进行评估或估算。

因此，GST项下的“评估”是指确定应缴GST税额的过程。该评估过程可由纳税人自行完成，也可由《2017年中央商品及服务税法》（“CGST法案”）指定的任何官员执行。

与GST相关的规定见于《CGST法案》第59至64条，并结合《2017年中央商品及服务税规则》（“CGST规则”）第98至100条执行。

1. 什么是GST项下的评估

根据《CGST法案》第2(11)条，“评估”是指根据《CGST法案》确定税收负债，包括以下几种评估类型：

• 自行评估
• 重新评估
• 临时评估
• 简易评估
• 最佳判断评估

2. GST项下的评估类型

根据GST规定，GST项下共有六种评估类型。

1. GST项下的自行评估（第59条）
2. GST项下的临时评估（第60条）
3. 申报表审查（第61条）
4. 未申报纳税人的评估（第62条）
5. GST项下未注册人员的评估（第63条）
6. GST项下的简易评估（第64条）

以下是各类GST评估的详细说明。

3. GST项下的自行评估（《CGST法案》第59条）

根据第59条，计算应缴GST的主要责任在于纳税人自身。因此，纳税人将自行计算应缴GST，并在缴纳该税款后，根据第39条提交定期申报表。目前，自行评估的GST缴税义务产生于每月20日。

4. GST项下的临时评估（《CGST法案》第60条及《CGST规则》第98条）

4.1 临时评估的适用性

临时评估并非普遍适用。纳税人在以下情况下可选择临时评估：

• 无法确定商品或服务（或两者）的应税价值时，或
• 无法确定适用税率时。

4.2 临时缴纳税款的申请

根据《CGST法案》第60(1)条及《CGST规则》第98(1)条，纳税人可书面请求评估官员准予临时缴纳税款。纳税人需说明采取此种缴税方式的原因。

纳税人应在通用门户网站上提交GST ASMT-01 表格，并附上支持其请求的相关文件。

4.3 临时缴纳GST的批准（《CGST法案》第60(1)条及《CGST规则》第98(2)和98(3)条）

主管官员将核实提交的申请，如果需要任何额外文件或信息，应向纳税人发出 GST ASMT-02 表格通知，要求其提供此类额外文件或信息。

纳税人应以 GST ASMT-03 表格回复此类通知，如有必要，还可亲自前往主管官员处说明情况。

收到所需信息或文件后，主管官员应签发 GST ASMT-04 表格的命令，准予临时缴纳税款。该命令还应注明申请人据以缴纳临时税款的价值、税率或两者兼有。

主管官员须在收到申请之日起 90 天内签发命令。

4.4 保证金的执行（《CGST 法案》第 60(2) 条及《CGST 规则》第 98(4) 条）

仅在纳税人提供担保或保证金的情况下，才允许其按临时基准缴纳 GST。此类保证金应约束纳税人支付最终评估税额与临时缴纳税额之间的差额。

纳税人需签署 GST ASMT-05 表格的保证金，金额应等于执行该保证金的交易中应缴纳的综合税、中央税、州税和附加税。此外，此类保证金应以银行保函形式提供担保，金额不超过保证金所涵盖金额的 25%。

4.5 最终评估命令（《CGST 法案》第 60(3) 条及《CGST 规则》第 98(5) 条）

主管官员应发出 GST ASMT-06 表格的通知，要求提供其完成评估所需的信息或文件。

主管官员应签发 GST ASMT-07 表格的命令，完成评估并明确纳税人应缴纳或应退还的金额。官员须在传达 GST ASMT-04 表格命令之日起 6 个月内作出此类命令。

请注意，此 6 个月的期限可由联合专员或额外专员延长 6 个月。但是，专员可将此期限进一步延长 4 年。

4.6 临时评估下的差额税款缴纳或差额退款（《CGST 法案》第 60(4) 条和 60(5) 条）

纳税人应支付主管官员在 GST ASMT-07 表格命令中确定的应缴金额。

除税款外，纳税人还应根据第 50(1) 条支付利息，计息期从税款到期日后的第一天起至实际缴税日止。例如，纳税人选择对 2019 年 4 月份进行临时评估。2019 年 4 月的 GST 应在 2019 年 5 月 20 日前缴纳。主管官员于 2019 年 7 月 10 日签发了 GST ASMT-07 表格的最终评估命令，纳税人于 2019 年 7 月 20 日缴纳了相应税款。因此，纳税人应支付 2019 年 5 月 21 日至 2019 年 7 月 20 日期间的利息。

4.7 临时评估下保证金或担保的解除（《CGST 规则》第 98(6) 条和 98(7) 条）

如果注册人根据 GST ASMT-07 表格签发的命令有权获得任何退款，则其也有权根据第 56 条获得利息。

在签发最终评估命令后，申请人可申请解除已提供的担保。申请人应提交 GST ASMT-08 表格的申请。

主管官员应在收到申请后的 7 个工作日内签发 GST ASMT-09 表格的命令以解除担保。在允许解除担保之前，

主管官员应确保申请人已支付最终评估中确定的额外税款责任。

5. 申报表审查（《CGST 法案》第 61 条及《CGST 规则》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.