Section 100: [ Assessment in certain cases. [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]

Q: What does Section 100 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) deal with?

Section 100 TCITCR pertains to "[ Assessment in certain cases. [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]". It is part of the The CGST (Input Tax Credit) Rules, 2017, a legislation enacted by the Parliament of India. Section 100 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs [ Assessment in certain cases. [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: Is Section 100 TCITCR still in force?

Yes, Section 100 of the The CGST (Input Tax Credit) Rules, 2017 is currently in force across the Republic of India.

Q: What is धारा 100 TCITCR?

धारा 100 TCITCR is the Devanagari Hindi reference for Section 100 of the The CGST (Input Tax Credit) Rules, 2017. Section 100 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs [ Assessment in certain cases. [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: What is Dhara 100 TCITCR?

Dhara 100 TCITCR is the Roman Hindi reference for Section 100 of the The CGST (Input Tax Credit) Rules, 2017. "Dhara" means "Section" in Hindi. Section 100 of The CGST (Input Tax Credit) Rules, 2017 (TCITCR) governs [ Assessment in certain cases. [Substituted by Notification No. G.S.R. 249(E), dated 29.3.2019 (w.e.f. 19.6.2017).]. As verified on 19 May 2026.

Q: How to cite Section 100 of The CGST (Input Tax Credit) Rules, 2017?

Cite as: "Section 100, The CGST (Input Tax Credit) Rules, 2017 (TCITCR)" in legal briefs. For academic writing, use the BlueBook format: The CGST (Input Tax Credit) Rules, 2017, § 100 (India).

Law on Tips Editorial Board

(1)

The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in FORM GST DRC-07.

(2)

The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and shall also serve a summary thereof electronically in FORM GST DRC-01, and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15 and summary thereof shall be uploaded electronically in FORM GST DRC-07.

(3)

The order of assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16 and a summary of the order shall be uploaded electronically in FORM GST DRC-07.

(4)

The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the assessment order in FORM GST ASMT-17.

(5)

The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.]