GST · Order
ASMT-16: Summary assessment order (Section 64)
A summary assessment made, with the prior permission of an Additional or Joint Commissioner, to protect revenue. What to do: apply in ASMT-17 showing the order is erroneous. Time to act: 30 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
A summary assessment made, with the prior permission of an Additional or Joint Commissioner, to protect revenue. You may apply in ASMT-17 within 30 days of receipt to have it withdrawn.
| Form | ASMT-16 (Summary assessment order (Section 64)) |
|---|---|
| Issued by | The GST officer named on the document |
| Issued under | Section 64 r/w Rule 100(3)-(5), CGST Act & Rules 2017 |
| What it asks of you | Action within the time allowed: ASMT-17 (application for withdrawal) |
| Your time to act | 30 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 | ASMT-17 (application for withdrawal) |
| If it is ignored | Without withdrawal the order stands; the remedy is an appeal under Section 107. |
Time allowed
Action: 30 days from the date of the order (or of its service, if it was communicated later). Section 64(2): within thirty days from the date of receipt of the order; the answer comes in ASMT-18.
The date stated on your notice always wins.
What to do now
Apply in ASMT-17 showing the order is erroneous
If the order is withdrawn, the case proceeds under Section 73 / 74 / 74A; the decision comes in ASMT-18.
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-16 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: ASMT-17 (application for withdrawal).
If it is ignored
- Without withdrawal the order stands; the remedy is an appeal under Section 107.
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 64 (summary assessment in certain special cases) · 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-16 order?
A summary assessment made, with the prior permission of an Additional or Joint Commissioner, to protect revenue. You may apply in ASMT-17 within 30 days of receipt to have it withdrawn.
How much time do I have to act on a GST ASMT-16 order?
Action: 30 days from the date of the order (or of its service, if it was communicated later). Section 64(2): within thirty days from the date of receipt of the order; the answer comes in ASMT-18. The date stated on your notice always wins.
What happens if I ignore a GST ASMT-16 order?
Without withdrawal the order stands; the remedy is an appeal 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.