Withdrawal of Summary Assessment Order & Tracking Proceedings (FORM GST ASMT-17 & ASMT-18)

Edition: September 2025
Disclaimer: This manual is for compliance facilitation. It does not substitute statutory provisions, notifications, or circulars. Taxpayers must verify with the CGST/SGST Acts, Rules, and GSTN updates.

✍️ Preface

Under Section 64, CGST Act, the Adjudicating Authority (A/A) may issue a Summary Assessment Order to protect the interest of revenue where delay may adversely affect recovery. A taxpayer can apply for withdrawal of such order within 30 days by filing FORM GST ASMT-17 to the Additional/Joint Commissioner (AC/JC). The outcome is issued in FORM GST ASMT-18 (Acceptance or Rejection Order). This report explains the law basis, filing steps, FAQs, and compliance checklist.

⚖️ 1. Law Basis

• Section 64, CGST Act, 2017 – Summary Assessment.

• Rule 100, CGST Rules, 2017 – Assessment in certain cases.

• Section 75, CGST Act, 2017 – General provisions relating to determination of tax.

🛠️ 2. Step-by-Step Process – Filing Withdrawal of Summary Assessment Order

A. Download Order for Summary Assessment

1. Login → Services > User Services > View Additional Notices/Orders.

2. On Case Details → ORDERS tab shows “Order for creation of demand”.

3. Download order document (ASMT-16).

B. File Withdrawal Application (ASMT-17)

1. On Case Details → Go to WITHDRAWAL APPLICATIONS tab.

2. Click APPLY FOR WITHDRAWAL → Select “Application for withdrawal of summary assessment order”.

3. Order details auto-filled. Enter:

   • Grounds for withdrawal.

   • Upload supporting documents (optional).

   • Verification details (Signatory, Place).

4. Preview → Submit with DSC/EVC.

5. ARN generated → Status = Pending for Processing by AC/JC.

C. Track Application

• ARN acknowledgement via Email/SMS.

• Dashboard of A/A & AC/JC updated.

D. View Acceptance/Rejection Order (ASMT-18)

1. Go to Case Details > WITHDRAWAL ORDER tab.

2. Download issued order:

   • ASMT-18(A) – Acceptance → Original order withdrawn, demand reversed in Electronic Liability Register.

   • ASMT-18(R) – Rejection → Demand confirmed, no reversal.

📌 3. Key Features

• Withdrawal request must be filed within 30 days.

• Temp ID holders must apply offline to AC/JC.

• AC/JC actions:

  • Accept → Issue ASMT-18(A), recommend regular proceedings u/s 73/74.

  • Reject → Issue ASMT-18(R), confirm demand.

• In acceptance, demand reversed in Liability Register with credit entry.

• In rejection, demand stands adjudicated and confirmed.

• Status changes include:

  • Order for creation of demand issued.

  • Pending for Processing by AC/JC.

  • Application rejected.

  • Order withdrawn, recommended for action u/s 73/74.

❓ 4. FAQs (with Basis)

Q1. What is a Summary Assessment u/s 64?
Immediate order for creation of demand issued by A/A with prior approval of AC/JC.

Q2. What is the time limit to file ASMT-17?
Within 30 days of issuance of demand order.

Q3. What happens if AC/JC accepts withdrawal?
Original order withdrawn → Demand reversed in Electronic Liability Register → ASMT-18(A) issued.

Q4. What happens if AC/JC rejects withdrawal?
Demand confirmed → ASMT-18(R) issued.

Q5. Can Temp ID holders apply online?
No, they must apply offline to AC/JC.

Q6. What documents are received?

• On acceptance: ASMT-18(A).

• On rejection: ASMT-18(R).

✅ 5. Compliance Checklist