GST · Order
ASMT-13: Best-judgment assessment of a non-filer
The officer has assessed tax to the best of his judgment because returns were not filed after a GSTR-3A notice. What to do: file every pending return for the period, then if 60 days have passed, file within the further 60 days. Time to act: 60 days from the date of the order (or of its service, if it was communicated later); the date stated on your notice always wins.
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Key facts
The officer has assessed tax to the best of his judgment because returns were not filed after a GSTR-3A notice. Filing a valid return within 60 days of service withdraws the order.
| Form | ASMT-13 (Best-judgment assessment of a non-filer) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 62 r/w Rule 100(1), CGST Act & Rules 2017 |
| What it asks of you | Action within the time allowed: The pending return for the period |
| Your time to act | 60 days from the date of the order (or of its service, if it was communicated later); the date stated on your notice always wins. |
| Reply or appeal in | The pending return for the period |
| If it is ignored | Otherwise the assessed amount is recoverable (summary in DRC-07); an appeal lies under Section 107. |
Time allowed
Action: 60 days from the date of the order (or of its service, if it was communicated later). Section 62(2): 60 days from service; a further 60 days are allowed with an additional late fee of ₹100 per day (both from 1 October 2023).
The date stated on your notice always wins.
What to do now
File every pending return for the period
A valid return filed within 60 days of service means the order is deemed withdrawn; interest and late fee remain payable.
If 60 days have passed, file within the further 60 days
The additional late fee is ₹100 for each day (Section 62(2) proviso).
What a written response contains
A written response usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the ASMT-13 order's reference number and date, your GSTIN and the period it covers.
- An answer to each point the order raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: the pending return for the period.
If it is ignored
- Otherwise the assessed amount is recoverable (summary in DRC-07); an appeal lies under Section 107.
Other dates that follow from it
- Last date with the additional late fee (Section 62(2) proviso)The first 60 days plus the further 60 days, counted from service. Confirm the count on the order.
- Last date with condonation (Section 107(4))The Appellate Authority may admit an appeal one month after the three-month period, on sufficient cause. Nothing beyond that.
Official sources
Sources checked on 24 October 2026.
- CGST Act 2017, section 62 (assessment of non-filers of returns) · read 24 October 2026
- CGST Rules 2017, rule 100 (assessment orders: ASMT-13 to ASMT-18) · read 24 October 2026
Any provision named on this page but not listed here is to be confirmed by our expert team.
Frequently asked questions
What is a GST ASMT-13 order?
The officer has assessed tax to the best of his judgment because returns were not filed after a GSTR-3A notice. Filing a valid return within 60 days of service withdraws the order.
How much time do I have to act on a GST ASMT-13 order?
Action: 60 days from the date of the order (or of its service, if it was communicated later). Section 62(2): 60 days from service; a further 60 days are allowed with an additional late fee of ₹100 per day (both from 1 October 2023). The date stated on your notice always wins.
What happens if I ignore a GST ASMT-13 order?
Otherwise the assessed amount is recoverable (summary in DRC-07); an appeal lies under Section 107.
Related guides
General information from the provisions this notice is issued under, not legal advice. The dates and periods stated on your notice always win. Our expert team can read the full notice with you.