Section 64 is an emergency power. Where evidence shows a tax liability and waiting for the normal procedure would put the revenue at risk, the officer may assess at once, with senior approval. If the order turns out to be wrong, it can be withdrawn and the matter taken through the ordinary demand procedure.
Key points
- Under section 64(1) of the CGST Act, 2017 the proper officer may, with the previous permission of an Additional or Joint Commissioner, assess a person's tax liability on evidence that comes to his notice, if he has sufficient grounds to believe that delay may adversely affect the revenue.
- Where the taxable person cannot be ascertained and the liability relates to goods, the person in charge of the goods is deemed to be the taxable person (proviso).
- On the taxpayer's application within thirty days, or on his own motion, the Additional or Joint Commissioner may withdraw an erroneous order and direct proceedings under section 73, 74 or 74A (section 64(2)).
The provisions
64(1)Summary assessment
Statutory text
(1) The proper officer 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.
*Enforced w.e.f. 1st July, 2017.
- Rule 100(3)–(5), CGST Rules; Forms GST ASMT-16 to ASMT-18
64(2)Withdrawal of an erroneous order
Statutory text
(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].
1. Inserted by section 132 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
What it means
The taxpayer applies in Form ASMT-17 within thirty days of receiving the order; withdrawal is ordered in ASMT-18. Once withdrawn, the liability can be determined only through the ordinary procedure, with a show cause notice and hearing.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- What is a summary assessment under GST?
- An assessment under section 64 of the CGST Act made at once, with an Additional or Joint Commissioner's prior approval, where evidence shows a liability and delay may harm the revenue. An erroneous order can be withdrawn on application within thirty days.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The order is in Form GST ASMT-16 (Rule 100(3)). Both conditions are jurisdictional: evidence of a liability, and recorded grounds for believing that delay will harm the revenue — for example, goods about to disappear or a supplier about to abscond. Senior approval must precede the order. The power often accompanies provisional attachment under section 83.