Types of assessment.
| Type | When it happens | Key point |
|---|---|---|
| Self-assessment | Every return you file | You work out your own tax |
| Provisional | You cannot work out value or rate | Pay provisionally with a bond; final order within 6 months |
| Scrutiny | Returns show differences | Explain or pay. See Scrutiny of Returns |
| Best judgment (non-filers) | Returns not filed after notice | Withdrawn if you file within 60 days |
| Unregistered persons | Business should have registered | Tax assessed on available information |
| Summary | Evidence of liability and risk to revenue | Fast order with senior officer approval |
How we help.
The proceeding
Which section, which period, which deadline.
Quickly
File missing returns, pay admitted tax, or apply for provisional assessment.
With evidence
Reconciliations and explanations.
Rights
Appeal or rectification where an order is wrong. See Rectification & Review.
Why clients choose us for GST.
We explain Indian GST to UK finance teams in plain English, alongside VAT.
Every application and return is checked by a second professional before it goes in.
A written scope and fee before work starts.
Every return and payment date for your registrations in one place.
Registration, returns, refunds, notices and appeals handled together.
Document sharing and e-verification online. No travel needed.
GST assessment support for UK-owned businesses.
We handle GST for UK-owned companies, branches and overseas suppliers doing business in India, wherever they are based in the UK. Applications, returns and replies to officers are all online.
London
South East
Midlands
North of England
East and South West
Scotland, Wales, NI
GST assessment FAQs.
Received an assessment notice?
Send it to us. We will tell you where you stand and what to do.
This page is general guidance based on the GST laws, rules and notifications as they stand. It is not legal advice for your situation. Thresholds, rates and procedures change by notification and can differ by state, so please speak to us before acting on it.