Chapter XII - Assessment
Section 64
Section 64: Summary assessment in certain special cases
Section 64 permits urgent summary assessment to protect revenue, with prior senior-officer permission and a route to withdraw an erroneous order.
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Need advice on Section 64?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(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.
(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 or section 74A.
Introduction
Summary assessment is an exceptional fast route where evidence of liability exists and delay may adversely affect revenue.
Key takeaways
Prior permission and urgency
The proper officer needs previous permission of the Additional or Joint Commissioner and sufficient grounds to believe delay may harm revenue.
Unidentified taxable person
For goods where the liable person is not ascertainable, the person in charge of the goods is deemed liable for this assessment.
Erroneous order
Within thirty days of receipt, the taxpayer may apply for withdrawal; the Additional or Joint Commissioner may also act on their own motion and then use the ordinary determination procedure.
Prior permission and urgency
The proper officer needs previous permission of the Additional or Joint Commissioner and sufficient grounds to believe delay may harm revenue.
Unidentified taxable person
For goods where the liable person is not ascertainable, the person in charge of the goods is deemed liable for this assessment.
Erroneous order
Within thirty days of receipt, the taxpayer may apply for withdrawal; the Additional or Joint Commissioner may also act on their own motion and then use the ordinary determination procedure.
Practical checklist
Do
- Check the evidence, prior permission and urgency grounds.
- Record the service date of the summary order.
- If erroneous, prepare a supported withdrawal application within thirty days.
Avoid
- Assume a prescribed or notified detail without checking the applicable current instrument.
Frequently asked questions
Is summary assessment the normal GST demand process?
No. It is a special urgent mechanism with senior-officer permission and a withdrawal route.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026