Section 64 – Summary Assessment in Certain Special Cases under the CGST Act, 2017

Section 64 of the Central Goods and Services Tax Act, 2017 deals with summary assessment in certain special cases. It provides a special and comparatively expedited assessment mechanism that can be used when the proper officer has evidence showing a person’s tax liability and has sufficient grounds to believe that delaying the assessment may adversely affect the interest of revenue.

Unlike ordinary assessment procedures, Section 64 is designed for situations where immediate determination of tax liability is considered necessary. The provision therefore gives the proper officer a mechanism to determine the liability without waiting for the normal assessment process to run its full course.

However, the power under Section 64 is not unrestricted. The proper officer must have evidence showing a tax liability, must have sufficient grounds to believe that delay may adversely affect the interest of revenue, and must obtain the previous permission of the Additional Commissioner or Joint Commissioner before proceeding with the assessment. (cbic-gst.gov.in)

Section 64 also contains an important corrective mechanism. A taxable person can apply for withdrawal of the summary assessment order within 30 days from the date of receipt of the order. In addition, the Additional Commissioner or Joint Commissioner can withdraw the order on their own motion if they consider it erroneous. After withdrawal, the proper officer follows the applicable procedure under the relevant demand provisions. (cbic-gst.gov.in)

What is Summary Assessment under GST?

Summary assessment is a special form of assessment used where immediate determination of tax liability is necessary to protect the interest of revenue.

Under Section 64(1), the proper officer may proceed to assess the tax liability of a person where:

• evidence showing a tax liability has come to the officer’s notice;
• the officer has sufficient grounds to believe that any delay in determining the liability may adversely affect the interest of revenue; and
• the officer has obtained previous permission from the Additional Commissioner or Joint Commissioner. (cbic-gst.gov.in)

The provision is therefore intended for special and urgent situations, rather than ordinary GST assessment.

Why is Section 64 Required?

The normal GST framework contains several assessment mechanisms, including:

• self-assessment under Section 59;
• provisional assessment under Section 60;
• scrutiny of returns under Section 61;
• assessment of non-filers under Section 62;
• assessment of unregistered persons under Section 63; and
• summary assessment under Section 64.

Most of these mechanisms involve a particular compliance or assessment situation.

Section 64 addresses a different concern: what happens when the tax department has evidence of tax liability and believes that waiting to determine the liability may adversely affect revenue?

For such circumstances, the law provides a special assessment mechanism.

The key consideration is not simply that tax may be payable. There must also be sufficient grounds for believing that delay in assessment may adversely affect the interest of revenue.

Statutory Conditions for Section 64 Assessment

Section 64 contains several important conditions.

1. Evidence of Tax Liability

The proper officer must have evidence showing that a person has a tax liability.

The provision does not contemplate summary assessment merely on the basis of a vague suspicion. There must be evidence showing a tax liability coming to the notice of the proper officer.

2. Risk to the Interest of Revenue

The officer must have sufficient grounds to believe that a delay in assessing the liability may adversely affect the interest of revenue.

This is an important condition because Section 64 is intended for special circumstances requiring prompt action.

3. Previous Permission

The proper officer cannot independently exercise this power without the required approval.

The officer must obtain previous permission from the Additional Commissioner or Joint Commissioner.

4. Assessment Order

Once the statutory conditions are satisfied and the required permission is obtained, the proper officer may proceed to assess the tax liability and issue an assessment order.

These conditions distinguish Section 64 from routine assessment and scrutiny proceedings. (cbic-gst.gov.in)

Who Can Be Assessed under Section 64?

Section 64 refers to “a person” whose tax liability is evidenced and whose liability requires immediate assessment to protect revenue.

The provision is therefore not restricted in its wording only to a particular class such as non-filers or unregistered persons.

This is different from:

• Section 62, which specifically deals with registered persons who fail to furnish specified returns; and
• Section 63, which deals with specified taxable persons who failed to obtain registration or whose registration was cancelled under Section 29(2) while they remained liable to pay tax.

Section 64 instead focuses on the special circumstances surrounding the tax liability and the potential risk to revenue.

Unascertainable Taxable Person – Special Rule for Goods

Section 64 contains a specific proviso dealing with situations where the taxable person to whom the liability pertains cannot be ascertained and the liability relates to the supply of goods.

In such a case, the person in charge of those goods is deemed to be the taxable person liable to be assessed and liable to pay the tax and any other amount due under Section 64. (cbic-gst.gov.in)

This provision is particularly relevant in circumstances where goods are identifiable but the actual taxable person responsible for the liability cannot be established.

Example

Suppose goods are found in circumstances where there is evidence of a GST liability, but the person to whom the liability legally pertains cannot be ascertained.

If the goods are in the possession or control of a particular person, the proviso to Section 64(1) can treat the person in charge of those goods as the taxable person for the purposes of the summary assessment.

The person in charge can therefore become liable for the assessed tax and other amounts due under the section.

Previous Permission of Additional Commissioner or Joint Commissioner

One of the most important safeguards in Section 64 is the requirement of previous permission.

The proper officer must obtain permission from either:

• the Additional Commissioner; or
• the Joint Commissioner.

This approval must be obtained before the proper officer proceeds with the summary assessment.

The requirement is significant because Section 64 is an exceptional assessment mechanism. The statutory framework therefore places an additional level of authority between the initial officer and the assessment.

What Does “Interest of Revenue” Mean?

The expression interest of revenue refers to protecting the government’s ability to collect tax legally payable under the GST law.

However, Section 64 requires more than a general statement that tax is payable.

The proper officer must have sufficient grounds to believe that delay in assessing the tax liability may adversely affect the interest of revenue.

For example, circumstances involving rapidly movable goods or a situation where the taxable person or tax liability may become difficult to trace could potentially raise the type of concern contemplated by the provision.

The actual applicability of Section 64 depends on the facts and evidence of each case.

What Does “Delay May Adversely Affect Revenue” Mean?

The urgency requirement is central to Section 64.

The provision is not intended simply because an assessment could be made through another procedure.

There must be sufficient grounds for believing that waiting could adversely affect revenue.

This makes Section 64 different from ordinary assessment mechanisms, where the department can generally follow the prescribed notice and adjudication process.

The proper officer must therefore consider both:

1. whether a tax liability exists; and
2. whether delaying assessment could adversely affect revenue.

FORM GST ASMT-16

Rule 100(3) of the CGST Rules provides that an order of summary assessment under Section 64(1) shall be issued in FORM GST ASMT-16.

A summary of the assessment order is also uploaded electronically in FORM GST DRC-07. (cbic-gst.gov.in)

The ASMT-16 format is specifically titled:

“Assessment order under section 64.”

The prescribed form contains details relating to the tax period, financial year, applicable legal provisions, discussion and findings, conclusion and the amount assessed and payable. (cbic-gst.gov.in)

What Does ASMT-16 Contain?

The prescribed ASMT-16 format contains information such as:

• reference number;
• date;
• GSTIN/ID where applicable;
• name;
• address;
• tax period;
• financial year;
• relevant Act and Rules provisions;
• introduction;
• discussion and findings;
• conclusion;
• amount assessed and payable;
• tax rate;
• turnover;
• tax period;
• Act;
• place of supply;
• tax;
• interest;
• penalty;
• other amounts; and
• total amount payable. (cbic-gst.gov.in)

The actual entries depend upon the facts and the liability determined in the particular case.

Special Significance of Unaccounted Goods

The prescribed ASMT-16 form provides a specific illustration of the type of situation for which summary assessment may be used.

Its standard preamble refers to a situation where unaccounted goods are found lying in a godown or in a vehicle and the person is unable to account for the goods or produce documents showing their details. (cbic-gst.gov.in)

This is useful for understanding the practical character of Section 64.

The provision is designed to deal with situations where there is evidence of tax liability and delay could create a revenue risk.

Is a Show Cause Notice Required Before Section 64 Assessment?

Section 64 is a special summary assessment mechanism.

Unlike Section 63, which expressly requires an opportunity of hearing before the assessment order, Section 64 is structured around immediate assessment where the statutory urgency conditions are satisfied.

The section itself does not prescribe a separate pre-assessment notice and hearing procedure in the same manner as Section 63.

The prescribed procedure therefore centres on the assessment order in FORM GST ASMT-16, followed by the specific withdrawal mechanism available under Section 64(2). (cbic-gst.gov.in)

This is one of the reasons why Section 64 is considered an exceptional or summary assessment mechanism.

Withdrawal of Summary Assessment under Section 64(2)

Section 64(2) provides an important safeguard after the summary assessment order has been issued.

A taxable person can make an application for withdrawal of the order within 30 days from the date of receipt of the order.

The Additional Commissioner or Joint Commissioner can also act on their own motion if they consider the summary assessment order to be erroneous. (cbic-gst.gov.in)

If the authority considers the order erroneous, it may withdraw the summary assessment order.

After withdrawal, the proper officer follows the procedure laid down under the applicable demand provisions referred to in Section 64(2).

FORM GST ASMT-17 – Application for Withdrawal

Rule 100(4) provides that the person referred to in Section 64(2) may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17. (cbic-gst.gov.in)

The application is therefore the prescribed mechanism through which the taxable person can request reconsideration and withdrawal of an erroneous summary assessment order.

Time Limit

The application must be made within 30 days from the date of receipt of the summary assessment order, as provided in Section 64(2).

This time limit is important and should not be overlooked.

FORM GST ASMT-18 – Withdrawal or Rejection Order

After considering the application under Section 64(2), the Additional Commissioner or Joint Commissioner may either:

• withdraw the summary assessment order; or
• reject the application.

Rule 100(5) provides that the order of withdrawal or rejection is issued in FORM GST ASMT-18. (cbic-gst.gov.in)

The basic sequence is therefore:

ASMT-16 → ASMT-17 → ASMT-18

where the taxpayer seeks withdrawal of the summary assessment order.

Can the Authority Withdraw the Order on Its Own?

Yes.

Section 64(2) does not require the taxpayer to make an application in every case.

The Additional Commissioner or Joint Commissioner may, on their own motion, consider that the summary assessment order is erroneous and withdraw it.

Therefore, withdrawal can happen through:

1. an application by the taxable person within 30 days; or
2. action by the Additional Commissioner or Joint Commissioner on their own motion.

This provides a corrective mechanism for an assessment order that is found to be erroneous. (cbic-gst.gov.in)

What Happens After Withdrawal?

When the summary assessment order is withdrawn because it is considered erroneous, the proper officer is required to follow the procedure laid down in the applicable demand provisions referred to in Section 64(2).

The section refers to Section 73 or Section 74 in the statutory text. For actual proceedings, the applicable demand provision must be determined according to the relevant tax period and the law applicable to that period.

The withdrawal therefore does not necessarily mean that the underlying tax issue disappears.

Instead, the matter moves into the appropriate statutory assessment/demand procedure.

Section 64 and Section 73/74

Section 64(2) specifically states that where the summary assessment order is withdrawn, the proper officer shall follow the procedure laid down in Section 73 or Section 74.

The important point is that the summary assessment is a special initial mechanism.

If it is withdrawn because it is erroneous, the department does not simply lose the ability to examine the tax liability. Instead, the matter proceeds according to the applicable statutory procedure.

Because GST demand provisions have changed over time, the law applicable to the relevant tax period should always be checked before determining which demand provision applies.

Section 64 and Section 61 – Difference

Section 61 deals with scrutiny of returns.

Section 64 deals with summary assessment in special cases.

Basis	Section 61	Section 64
Subject	Scrutiny of returns	Summary assessment
Main purpose	Verify correctness of a furnished return	Protect revenue where delay may adversely affect revenue
Trigger	Discrepancy in return/related particulars	Evidence of tax liability + urgency
Approval	No special approval under Section 61 itself	Previous permission of Additional/Joint Commissioner
Assessment form	Scrutiny forms ASMT-10 to ASMT-12	ASMT-16
Withdrawal mechanism	Closure if explanation accepted	ASMT-17 application / ASMT-18 order
Nature	Examination of return	Special assessment

Section 61 is therefore primarily a return-scrutiny mechanism, while Section 64 is an exceptional assessment mechanism based on evidence of liability and potential risk to revenue.

Section 64 and Section 62 – Difference

Section 62 deals with registered persons who fail to furnish required returns after notice under Section 46.

Section 64 does not depend on the taxpayer simply being a non-filer.

Basis	Section 62	Section 64
Main subject	Non-filing of returns	Special/urgent assessment
Trigger	Failure to furnish return after Section 46 notice	Evidence of tax liability and potential adverse effect of delay
Approval	No prior Additional/Joint Commissioner permission specified in Section 62	Previous permission required
Main assessment form	ASMT-13	ASMT-16
Special remedy	Valid return within 30 days can cause withdrawal	Application for withdrawal within 30 days
Nature	Best judgment assessment of non-filer	Summary assessment

Section 64 and Section 63 – Difference

Section 63 applies to a taxable person who:

• failed to obtain registration despite being liable; or
• had registration cancelled under Section 29(2) but remained liable to pay tax.

Section 64 is broader in its reference to a person with evidence of tax liability, but it requires the special condition that delay may adversely affect the interest of revenue.

Basis	Section 63	Section 64
Subject	Assessment of specified unregistered persons	Summary assessment
Main trigger	Failure to register / cancellation under Section 29(2)	Evidence of tax liability + urgency
Prior permission	Not specified in Section 63	Required from Additional/Joint Commissioner
Hearing	Expressly required before order	Section 64 has a special post-order withdrawal mechanism
Main form	ASMT-15	ASMT-16

Section 64 and Section 65 – Difference

Section 65 deals with audit by tax authorities, whereas Section 64 deals with summary assessment.

An audit involves examination of records and books of account of a registered person according to the audit procedure.

Summary assessment is not an audit.

Section 64 focuses on immediate determination of tax liability in special circumstances where delay may adversely affect revenue.

Therefore, ASMT-16 should not be confused with the audit forms used under Section 65.

👉 Read More → Section 63 – Assessment of unregistered persons

Section 64 and Section 66 – Difference

Section 66 deals with special audit.

Under special audit provisions, the records of a registered person may be directed to be audited by a chartered accountant or cost accountant in the circumstances prescribed under the Act.

Section 64 does not create a special audit mechanism.

It is an assessment provision intended for circumstances where immediate determination of tax liability is considered necessary to protect revenue.

Section 64 and Section 67 – Difference

Section 67 deals with power of inspection, search and seizure.

Section 64 is an assessment provision.

A search or inspection may provide evidence that contributes to determination of tax liability, but the power to conduct search and seizure and the power to make summary assessment are legally distinct powers.

Therefore, the existence of a search or inspection proceeding does not make Section 64 and Section 67 the same provision.

Example of Summary Assessment

Suppose tax officers receive reliable evidence indicating that a person is holding a quantity of taxable goods for which the relevant tax liability has not been accounted for.

The goods are located at a particular premises or in a vehicle, and the circumstances indicate that waiting for the ordinary assessment process may adversely affect the government’s ability to recover the tax.

The proper officer examines the evidence.

If the officer has sufficient grounds to believe that delay may adversely affect the interest of revenue, the officer seeks the required previous permission from the Additional Commissioner or Joint Commissioner.

After obtaining the required permission, the officer may proceed with summary assessment under Section 64.

The assessment order is issued in FORM GST ASMT-16, and its summary is uploaded electronically in FORM GST DRC-07. (cbic-gst.gov.in)

If the taxable person believes that the summary assessment order is erroneous, the person may apply for withdrawal within 30 days under Section 64(2).

Example – Unaccounted Goods in a Vehicle

Consider a situation where taxable goods are found in a vehicle.

The person in charge cannot produce documents adequately accounting for the goods, and the actual taxable person to whom the liability relates cannot be ascertained.

If the statutory conditions for Section 64 are satisfied, the proviso to Section 64(1) provides that the person in charge of the goods is deemed to be the taxable person liable to be assessed and liable to pay tax and other amounts due under the section. (cbic-gst.gov.in)

The prescribed ASMT-16 format specifically contains language dealing with unaccounted goods lying in a godown or vehicle where the person cannot account for the goods or produce documents showing their details. (cbic-gst.gov.in)

Example – Erroneous Summary Assessment

Suppose a summary assessment order is issued against a taxable person.

After receiving the order, the taxpayer discovers that the officer relied upon an incorrect factual assumption.

For example, the department may have treated a particular quantity of goods as taxable goods belonging to the taxpayer, while the taxpayer has documentary evidence showing that the goods belonged to another person or were covered by a different transaction.

The taxpayer can apply for withdrawal of the summary assessment order within 30 days from receipt of the order.

The Additional Commissioner or Joint Commissioner may examine the application.

If the order is considered erroneous, it may be withdrawn and the applicable statutory procedure can then be followed. (cbic-gst.gov.in)

What Should a Taxpayer Do After Receiving ASMT-16?

A person receiving an ASMT-16 order should not ignore it.

The taxpayer should:

1. Carefully read the assessment order.
2. Identify the tax period involved.
3. Examine the taxable turnover considered.
4. Check the applicable tax rate.
5. Review the tax calculation.
6. Check interest and other amounts.
7. Examine the evidence relied upon.
8. Determine whether the order contains factual or legal errors.
9. Consider whether an application under Section 64(2) should be filed.
10. Preserve the order and supporting documents.
11. Take professional advice where the liability is substantial or legally complex.

The 30-day period for an application for withdrawal is particularly important.

What Should Be Included in an ASMT-17 Application?

The exact contents will depend on the circumstances, but a taxpayer seeking withdrawal should clearly explain why the summary assessment order is erroneous.

Relevant supporting material may include:

• invoices;
• purchase records;
• sales records;
• e-way bills;
• transport documents;
• ownership documents;
• agreements;
• payment records;
• books of account;
• tax calculations;
• exemption documents;
• correspondence; and
• other evidence relevant to the assessment.

The purpose is to demonstrate the factual or legal error in the summary assessment order.

Is the 30-Day Period Important?

Yes.

Section 64(2) expressly provides a 30-day period from the date of receipt of the summary assessment order for the taxable person to make an application for withdrawal.

A taxpayer who believes that the order is erroneous should therefore act promptly.

The application is made in FORM GST ASMT-17 under Rule 100(4). (cbic-gst.gov.in)

Can the Summary Assessment Order Be Withdrawn Without an Application?

Yes.

The Additional Commissioner or Joint Commissioner can withdraw the order on their own motion if they consider that the order is erroneous.

Therefore, the law provides two routes:

Taxpayer application within 30 days

or

Suo motu withdrawal by Additional Commissioner/Joint Commissioner

This provides a mechanism for correcting an erroneous summary assessment.

What is FORM GST ASMT-18?

FORM GST ASMT-18 is the order issued after considering the request for withdrawal of the summary assessment order.

Under Rule 100(5), ASMT-18 is used for:

• withdrawal of the summary assessment order; or
• rejection of the application for withdrawal. (cbic-gst.gov.in)

Therefore, the three important forms in the Section 64 process are:

ASMT-16 → Summary assessment order

ASMT-17 → Application for withdrawal

ASMT-18 → Withdrawal or rejection order

Role of DRC-07

Rule 100(3) requires the summary of the Section 64 assessment order to be uploaded electronically in FORM GST DRC-07. (cbic-gst.gov.in)

DRC-07 therefore provides the electronic summary of the liability determined through the assessment order.

Taxpayers should retain both the detailed ASMT-16 order and the electronic DRC-07 summary.

Does Section 64 Automatically Mean Tax Evasion?

No.

Section 64 is an assessment mechanism.

The existence of a summary assessment does not by itself establish a particular offence or automatically mean that the taxpayer has committed tax evasion.

The proper officer must act on evidence showing tax liability and satisfy the statutory conditions relating to protection of revenue.

Any separate question of penalty, offence or prosecution depends on the applicable provisions and facts of the particular case.

Important Safeguards under Section 64

Section 64 contains several safeguards against routine or arbitrary use of the special assessment mechanism.

Evidence of Tax Liability

There must be evidence showing tax liability.

Satisfaction Regarding Revenue Risk

There must be sufficient grounds to believe that delay may adversely affect the interest of revenue.

Prior Approval

The proper officer must obtain previous permission from the Additional Commissioner or Joint Commissioner.

Withdrawal Mechanism

The taxable person can apply for withdrawal of an erroneous order within 30 days.

Suo Motu Correction

The Additional Commissioner or Joint Commissioner can withdraw an erroneous order on their own motion.

These features help distinguish Section 64 from ordinary assessment procedures.

Key Forms under Section 64

Form	Purpose
FORM GST ASMT-16	Summary assessment order under Section 64(1)
FORM GST DRC-07	Electronic summary of the assessment order
FORM GST ASMT-17	Application for withdrawal of summary assessment order
FORM GST ASMT-18	Order for withdrawal or rejection of withdrawal application

These forms are prescribed under Rule 100 of the CGST Rules. (cbic-gst.gov.in)

Section 64 Procedure – Step by Step

The Section 64 process can be understood through the following steps:

Step 1 – Evidence of Tax Liability Comes to Notice

The proper officer obtains evidence showing that a person has a GST tax liability.

Step 2 – Revenue Risk is Considered

The officer considers whether delay in determining the liability may adversely affect the interest of revenue.

Step 3 – Previous Permission is Obtained

The officer obtains permission from the Additional Commissioner or Joint Commissioner.

Step 4 – Summary Assessment is Made

The proper officer proceeds to assess the tax liability under Section 64.

Step 5 – ASMT-16 is Issued

The assessment order is issued in FORM GST ASMT-16.

Step 6 – DRC-07 Summary is Uploaded

The summary of the assessment order is uploaded electronically in FORM GST DRC-07.

Step 7 – Taxpayer Reviews the Order

The taxable person examines the assessment order and the amount determined.

Step 8 – Withdrawal Application, if Appropriate

If the taxpayer believes that the order is erroneous, an application can be made within 30 days of receipt of the order in FORM GST ASMT-17.

Step 9 – Withdrawal or Rejection

The Additional Commissioner or Joint Commissioner considers the application or may act on their own motion.

Step 10 – ASMT-18

The withdrawal or rejection order is issued in FORM GST ASMT-18.

Step 11 – Further Procedure if Order is Withdrawn

Where the summary assessment is withdrawn because it is erroneous, the proper officer follows the applicable procedure referred to in Section 64(2). (cbic-gst.gov.in)

Important Time Limit under Section 64

The principal express time limit under Section 64 is the 30-day period for a taxable person to apply for withdrawal of the summary assessment order.

Action	Time limit
Application for withdrawal of summary assessment	Within 30 days from receipt of the order
Form for application	FORM GST ASMT-17
Withdrawal/rejection order	FORM GST ASMT-18

The 30-day period is prescribed directly in Section 64(2). (cbic-gst.gov.in)

Common Misunderstandings About Section 64

“Any tax discrepancy can be assessed summarily.”

Not necessarily. Section 64 contains specific conditions. There must be evidence showing tax liability and sufficient grounds to believe that delay may adversely affect the interest of revenue.

“The proper officer can use Section 64 without approval.”

No. Previous permission of the Additional Commissioner or Joint Commissioner is expressly required.

“Section 64 is the same as Section 62.”

No. Section 62 deals with assessment of registered persons who fail to furnish returns. Section 64 deals with special summary assessment circumstances involving evidence of tax liability and potential revenue risk.

“An ASMT-16 order can never be challenged.”

The law specifically provides a withdrawal mechanism under Section 64(2). The taxable person can apply for withdrawal within 30 days if the order is considered erroneous.

“Withdrawal means no tax can ever be demanded.”

Not necessarily. Section 64(2) provides that after withdrawal of an erroneous summary assessment order, the proper officer follows the applicable statutory procedure.

Practical Compliance Tips

Businesses and taxpayers should maintain proper records so that any tax liability can be established accurately.

Important records may include:

• tax invoices;
• purchase invoices;
• sales records;
• e-way bills;
• transport documents;
• stock records;
• warehouse records;
• books of account;
• bank statements;
• contracts;
• payment records;
• GST registration documents; and
• exemption or classification documents.

In situations involving goods in transit or storage, documentation establishing ownership, possession, movement and tax treatment can be particularly important.

👉 Read More → Section 65 – Audit by tax authorities

Key Points to Remember About Section 64

The most important points are:

1. Section 64 deals with summary assessment in certain special cases.
2. It is a special assessment mechanism under Chapter XII of the CGST Act.
3. The proper officer must have evidence showing a tax liability.
4. The officer must have sufficient grounds to believe that delay may adversely affect the interest of revenue.
5. Previous permission of the Additional Commissioner or Joint Commissioner is required.
6. The proper officer can then proceed to assess the tax liability.
7. Where the taxable person is not ascertainable and the liability relates to supply of goods, the person in charge of the goods may be deemed to be the taxable person liable to be assessed and pay the tax and other amounts.
8. The assessment order is issued in FORM GST ASMT-16.
9. The summary of the order is uploaded electronically in FORM GST DRC-07.
10. A taxable person can apply for withdrawal of the summary assessment order within 30 days from receipt of the order.
11. The application is filed in FORM GST ASMT-17.
12. The Additional Commissioner or Joint Commissioner may also withdraw an erroneous order on their own motion.
13. The withdrawal or rejection order is issued in FORM GST ASMT-18.
14. If the order is withdrawn as erroneous, the applicable statutory procedure under Section 73 or Section 74 referred to in Section 64(2) is followed.
15. Section 64 is different from scrutiny under Section 61.
16. Section 64 is different from non-filer assessment under Section 62.
17. Section 64 is different from assessment of unregistered persons under Section 63.
18. Section 64 is also different from audit, special audit, inspection, search and seizure.

Conclusion

Section 64 of the CGST Act, 2017 provides a special mechanism for summary assessment in certain circumstances where immediate action is considered necessary to protect the interest of revenue.

The proper officer can use this mechanism only when there is evidence showing a tax liability and sufficient grounds to believe that delaying the assessment may adversely affect revenue. The officer must also obtain the previous permission of the Additional Commissioner or Joint Commissioner before proceeding with the assessment. (cbic-gst.gov.in)

The assessment order is issued in FORM GST ASMT-16, with its summary uploaded electronically in FORM GST DRC-07. Where the taxable person believes that the summary assessment order is erroneous, Section 64(2) provides a mechanism to apply for withdrawal within 30 days from receipt of the order. The application is made in FORM GST ASMT-17, while the resulting withdrawal or rejection order is issued in FORM GST ASMT-18. (cbic-gst.gov.in)

Section 64 is therefore an exceptional assessment provision rather than a routine alternative to normal GST assessment. Taxpayers who receive an ASMT-16 order should examine the order carefully, verify the underlying facts and calculations, and consider the statutory withdrawal mechanism promptly where the order appears to be erroneous.

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