GST · Order
ASMT-15: Assessment order — unregistered person
Best-judgment assessment of a person who should have registered, or whose registration was cancelled, after a notice in ASMT-14. What to do: check that a hearing was given and the order is in time, then file APL-01 with the pre-deposit. Time to appeal: 3 months 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
Best-judgment assessment of a person who should have registered, or whose registration was cancelled, after a notice in ASMT-14. The remedy is an appeal under Section 107.
| Form | ASMT-15 (Assessment order — unregistered person) |
|---|---|
| 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 | No reply: it is an order. If you dispute it, the next step is an appeal (APL-01) |
| Your time to act | 3 months 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 | APL-01 (appeal) |
| If it is ignored | The demand becomes recoverable after the time allowed to pay (Section 79). |
Time allowed
Appeal: 3 months from the date of the order (or of its service, if it was communicated later).
The date stated on your notice always wins.
More time: The Appellate Authority may condone a further one month under Section 107(4) on sufficient cause.
What to do now
Check that a hearing was given and the order is in time
Section 63 allows no order without a hearing, and the order must be made within 5 years of the annual-return due date.
File APL-01 with the pre-deposit
Pre-deposit: the admitted amount in full, plus 10% of the tax in dispute, capped at ₹20 crore under the CGST Act (₹40 crore per appeal for IGST) (Section 107(6), cap from 1 Nov 2024). Where the order demands only a penalty, the pre-deposit is 10% of the penalty (Finance Act 2025, from 1 Oct 2025). File within 3 months of communication of the order.
What an appeal contains
An appeal usually covers the points below. This is an outline, not a draft: our expert team writes it on your own records.
- Reference: the ASMT-15 order's reference number and date, your GSTIN and the period it covers.
- The grounds on which you dispute the order, point by point, against the reply that was filed.
- Evidence for each point: the returns, books and documents each answer relies on.
- Where it is filed: APL-01 (appeal).
- A request for a personal hearing, if you want to be heard before a decision.
If it is ignored
- The demand becomes recoverable after the time allowed to pay (Section 79).
Other dates that follow from it
- 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 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
- CGST Act 2017, section 107 (appeals to the Appellate Authority) · 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-15 order?
Best-judgment assessment of a person who should have registered, or whose registration was cancelled, after a notice in ASMT-14. The remedy is an appeal under Section 107.
How much time do I have to act on a GST ASMT-15 order?
Appeal: 3 months from the date of the order (or of its service, if it was communicated later). The date stated on your notice always wins. The Appellate Authority may condone a further one month under Section 107(4) on sufficient cause.
What happens if I ignore a GST ASMT-15 order?
The demand becomes recoverable after the time allowed to pay (Section 79).
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.