GST · Notice
ASMT-14: Assessment of unregistered persons
Show cause notice proposing best-judgement assessment of a person who is liable to register but has not, or whose registration was cancelled. What to do: establish the registration position on the facts, then reply with the turnover working and, where liable, register immediately. Time to reply: 15 days from the date of the notice; the date stated on your notice always wins.
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Key facts
Show cause notice proposing best-judgement assessment of a person who is liable to register but has not, or whose registration was cancelled.
| Form | ASMT-14 (Assessment of unregistered persons) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 63 r/w Rule 100(2), CGST Act & Rules 2017 |
| What it asks of you | A reply, within the time allowed |
| Your time to act | 15 days from the date of the notice; the date stated on your notice always wins. |
| If it is ignored | Best-judgement assessment in ASMT-15, which may be issued within 5 years of the due date of the annual return for the year. |
Time allowed
Reply: 15 days from the date of the notice.
The date stated on your notice always wins.
What to do now
Establish the registration position on the facts
Test the aggregate turnover against the threshold for the relevant year and the nature of the supplies.
Reply with the turnover working and, where liable, register immediately
Voluntary regularisation before the order limits the exposure.
What a reply contains
A reply usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the ASMT-14 notice's reference number and date, your GSTIN and the period it covers.
- An answer to each point the notice raises, in the same order, saying what you accept and what you dispute.
- Evidence for each point (from the steps for this notice): reply with the turnover working and, where liable, register immediately.
- Where it is filed: as stated on the notice.
If it is ignored
- Best-judgement assessment in ASMT-15, which may be issued within 5 years of the due date of the annual return for the year.
Official sources
Sources checked on 24 October 2026.
- CGST Act 2017, section 63 (assessment of unregistered persons) · 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-14 notice?
Show cause notice proposing best-judgement assessment of a person who is liable to register but has not, or whose registration was cancelled.
How much time do I have to act on a GST ASMT-14 notice?
Reply: 15 days from the date of the notice. The date stated on your notice always wins.
What happens if I ignore a GST ASMT-14 notice?
Best-judgement assessment in ASMT-15, which may be issued within 5 years of the due date of the annual return for the year.
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.