Section 62 of CGST Act,2017 -Assessment ofnon-filers ofreturns

Section 62 of CGST Act,2017 -Assessment ofnon-filers ofreturns Section 62 of CGST Act,2017 from bare act : (1) Notwithstanding anything to the contrary contained in section 73 or section 74,where a registered person fails to furnish the return under section 39 or section 45, even afterthe service of a notice under section 46, the proper officer may proceed to assess the taxliability of the said person to the best of his judgement taking into account all the relevantmaterial which is available or which he has gathered and issue an assessment order within aperiod of five years from the date specified under section 44 for furnishing of the annualreturn for the financial year to which the tax not paid relates. (2) Where the registered person furnishes a valid return within thirty days of theservice of the assessment order under sub-section (1), the said assessment order shall bedeemed to have been withdrawn but the liability for payment of interest undersub-section (1) of section 50 or for payment of late fee under section 47 shall continue.

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CHAPTER XII

ASSESSMENT

Chapter XII of the CGST Act,2017 covers six sections relating toASSESSMENT under GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 59 : Self Assessment Section 60 :Provisional Assessment Section 61 :Scrutiny ofreturns Section 62 :Assessment ofnon-filers ofreturns Section 63 : Assessment ofunregisteredpersons Section 64 : Summaryassessment incertainspecial cases

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