Section 62 of CGST Act, 2017 Assessment of non-filers of returns


Assessment of non-filers of returns, Sec 62 of CGST Act, 2017


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The below post explains about Assessment of non-filers of returns under section 62 of CGST Act,2017.


Section 62 of CGST Act, 2017 explains Assessment of non-filers of returns as below: (The amendments if any will also be updated here soon).


The extract of Section 62 of CGST Act,2017 quoted below:


62  Assessment of non-filers of returns.


62. (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 after

the service of a notice under section 46, the proper officer may proceed to assess the tax

Section 62 of CGST Act, 2017 Assessment of non-filers of returnsliability of the said person to the best of his judgement taking into account all the relevant

material which is available or which he has gathered and issue an assessment order within a

period of five years from the date specified under section 44 for furnishing of the annual

return for the financial year to which the tax not paid relates.

(2) Where the registered person furnishes a valid return within thirty days of the

service of the assessment order under sub-section (1), the said assessment order shall be

deemed to have been withdrawn but the liability for payment of interest under sub-section

(1)    of section 50 or for payment of late fee under section 47 shall continue.




The above information clarifies about Assessment of non-filers of returns under section 62 of CGST Act,2017.  


If you have any comments about Section 62 of CGST Act, 2017 explaining Assessment of non-filers of returns, share below your thoughts:




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dhruv jain: if the person have shut down the business, and got shifted somewhere else, will the firm would get closed officially from the department..

vandana : i m filed gstr 3b return of jan feb atfer due date of filing retun without interst pay and now i received defaulter notice from dept . so tell me what i have to do now

veerendar: Can Oct 2018 return not filed be assessed u/s 62 by dec 2018 ?or it can be assessed only after the due date for financial year annual return is over . pls clarify my opinion is when I have time to file the belated returns how can AO pass best judgement assessment and later after the order u/s 62 is passed I file return after two months the difference amount is treated to be as what? officer says he has authority to pass order u/s 62 immediately after the time prescribed u/s 46 is over is this right interpretation

Chandrakanth K: I am a Dealer under GST and i have not filed my returns from oct 2018 .As my business is shut down but I had not cancelled the no. No to file nil returns i have to pay heavy late filing fees. Kindly suggest to get rid of this issue.

kiran pandey: Got notice of IT on non filing GST since may 18. u/s 62

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