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    of 2

    ANNEXURE TO FORM GST ASMT-13

    (To be uploaded with form GST ASMT-13)

    Sl.
    Description Particular
    No.

    1 GSTIN 21HSVPK7723L1Z1

    2 LEGAL NAME / TRADE NAME ABDUL KAHAR KHAN

    3 TAX PERIOD MAY-2023

    Section of GST Act under which


    4
    assessment order has been passed

    5 Nature of business/ Core Activities

    This is an assessment order U/s 62 of the OGST/CGST Act 2017 read with Rule 100(1) of OGST Rule against you i.e
    ABDUL KAHAR KHAN having valid GSTIN- 21HSVPK7723L1Z1 and having your place of business located at
    KHALLIKOTE TENTULIAPALI , LAKSHMANAPUR TENTULIAPALLI , Pathar , Ganjam , Odisha , 761029.
    Whereas you are dealing in Construction services of industrial buildings such as buildings used for production
    activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings as per
    the registration certificate granted in your favor under Odisha Goods & Service Tax Act, 2017 (herein after referred as
    OGST Act) & Central Goods & Service Tax Act, 2017 (herein after referred as CGST Act).

    As per provision made U/s. 37 of OGST & CGST Act read with Rule 59 of OGST & CGST Rules you are required to
    file and declare your outward supply in FORM GSTR-1 and to furnish return in FORM GSTR-3B declaring the tax
    liability as per provision u/s. 39 of the OGST/CGST Act read with Rule 61 of OGST & CGST Rules. But it is
    ascertained that neither you have filed GSTR-1 nor the GSTR-3B within due date.

    Since you have not furnished the said return within the prescribed time limit, for which notice in Form GSTR-3A has
    been served electronically to furnish the said return within 15 days of issue of the said notice as per provision u/s. 46
    of the Act. But you have failed to furnish the said return within stipulated date even after the service of the notice u/s.
    46 of the Act. Taking into the above facts, I am of the opinion that your case is a fit case for assessment to the best of
    my judgment on the basis of information available in my possession as per provision u/s. 62 (1) of the Act.

    #REF!
    Amount assessed and payable (Details at Annexure)

    Reference Month Amount of Interest


    Tax Period Amount of Tax assessed
    assessed
    Actual date Date of Days
    Penalty Others Total
    of Filing Order delayed

    From To IGST CGST SGST IGST CGST SGST

    Feb-23,
    MAY-2023 to
    Sept-22, 20-06-2023 04-08-2023 45 0 175006 175006 0 3884 3884 0 0 357780
    MAY-2023
    Nov-22

    CONCLUSION:

    In view of the discussion made supra, the assessment proceeding U/s. 62 of the GST Act read with Rule 100(1) of
    GST Rules is completed to the best of my judgment. If taxable Person furnishes a valid return within thirty days of the
    service of this order along with applicable interest as per provision u/s. 50(1) of the Act, the order shall be deemed to
    have withdrawn as per provision u/s. 62(2) of the Act. If taxable person fails to file return or paid the tax determined
    in this order by the due date mentioned in the summary of the Order in FORM GST DRC-07, recovery proceeding
    U/s. 79 of the Act shall be initiated without further intimation.

    This assessment order is for non-filing of return as the taxable person has failed to discharge the statutory due to
    deposit the collected tax to Govt. Exchequer by 20th of next month (or as per extended deadline for filing of return).
    So, in the instant case, recovery proceeding u/s. 79 of GST Act shall be initiated in the interest of revenue after the due
    date mentioned in the summary of the Order in FORM GST DRC-07 even before the completion of 3 months of date
    of service of this order as per proviso to Section 78 of the Act ibid.

    Addl.CT & GST Officer


    CT & GST Circle, Balasore
    N.B:-

    If taxable person furnishes a valid return within thirty days of the service of this order, the order shall be deemed to
    (i)
    have withdrawn as per provision u/s. 62(2) of the GST Act.

    This assessment order is for non-filing of return as taxable person has failed to discharge the statutory to deposit the
    collected tax to Govt. Exchequer by 20th of next month. So, in the instant case, recovery proceeding u/s. 79 of GST
    (ii) Act shall be initiated in the interest of revenue after the due date mentioned in the summary of the Order in FORM
    GST DRC-07 even before the completion of 3 months of date of service of this order as per proviso to Section 78 of
    GST Act.

    if taxable person aggrieved by this order, he/she may prefer appeal before the First Appellate Authority (Additional
    (iii) Commissioner/ Joint Commissioner of CT & GST(Appeal),CT & GST Territorial Range, Balasore) within three
    months from the date of communication of this order.

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