What does Section 64 of the Central Goods and Services Tax Act, 2017 provide?

Section 64 allows the proper officer, with prior permission of the Additional Commissioner or Joint Commissioner, to make a summary assessment on any evidence showing tax liability in order to protect the interest of revenue where delay may adversely affect revenue.

Within what time can a taxable person apply for withdrawal of a summary assessment order under Section 64?

The taxable person may apply within thirty days from the date of receipt of the order passed under Section 64(1) for withdrawal of the summary assessment order.

What happens if the Additional Commissioner or Joint Commissioner finds a summary assessment order under Section 64 to be erroneous?

If the Additional Commissioner or Joint Commissioner considers the order erroneous, he may withdraw the order and follow the procedure laid down in Section 73 or Section 74 or Section 74A of the Act.

Section 64 of CGST Act, 2017 – Summary assessment in certain special cases

Q: When can the person in charge of goods be deemed to be the taxable person under Section 64?

When the taxable person to whom the liability pertains is not ascertainable and the liability relates to supply of goods, the person in charge of such goods is deemed to be the taxable person liable to be assessed and to pay tax and other amounts under Section 64.

The Central Goods and Services Tax Act, 2017

Chapter-XII Assessment

Section 64: Summary assessment in certain special cases.

64. (1) The proper officer^c1 may, on any evidence showing a tax liability of a person coming to his notice, with the previous permission of Additional Commissioner or Joint Commissioner, proceed to assess the tax liability of such person to protect the interest of revenue and issue an assessment order, if he has sufficient grounds to believe that any delay in doing so may adversely affect the interest of revenue:

Provided that where the taxable person to whom the liability pertains is not ascertainable and such liability pertains to supply of goods, the person in charge of such goods shall be deemed to be the taxable person liable to be assessed and liable to pay tax and any other amount due under this section.

(2) On an application made by the taxable person within thirty days from the date of receipt of order passed under sub-section (1) or on his own motion, if the Additional Commissioner or Joint Commissioner considers that such order is erroneous, he may withdraw such order and follow the procedure laid down in section 73 or section 74 ¹[or section 74A].

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

Amendments:

1. Inserted by Finance (No. 2) Act, 2024, w.e.f. 01.11.2024 [Notification No. 17/2024–Central Tax dated 27.09.2024].

Circulars:

c1. Proper officer relating to provisions other than Registration and Composition, refer Circular No. 3/3/2017-GST dated 05.07.2017.

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