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Appeal against ASMT 13

GIBY BABU (26 Points)

31 December 2021

What is the time limit for filing appeal against DRC 07 issued after ASMT 13

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Sasi Kumar P (16 Points)
Replied 31 December 2021

As per sub section 2 of Section 62, if you file the GSTR3B returns for the months, for which the assessment order order is issued within 30 of receipt of the Assessment order ASMT-13 or DRC 07,
the assessment order is deemed withdrawn. and there will not be any further action from the department.

ie. the only remedy for ASMT -13 is to file the GSTR3B returns within 30 days of receipt of the same.

and
no option for appeal is specified in the act against assessment order issued under section 62(in form ASMT-13).