Assessment of non-filers of returns Section 62

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..... 4 ] A. Non-filers of returns under the GST law - Registered Persons Any assessment or determination of tax liability can be recorded in the following two manners :- by the taxpayer himself i.e. through self-assessment, or by the Assessing Officer i.e through an assessment order. It follows that if the taxpayer does not furnish a self-assessment then the Assessing Officer is left with no recourse b .....

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..... ary of form GST ASMT-13 shall be uploaded electronically in form FORM GST DRC-07 . Proper officer specified under Circular No. 3 / 3 / 2017 - GST dated 05/07/2017 clarifies Superintendent of Central Tax shall be the proper officer for the purpose of best judgement assessment under Section 62(1) of CGST ACT. Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 of CGST A .....

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..... der Section 62(2) states that If the registered person furnishes a valid return within 30 days (Omitted By F.A. 2023 ) 60 days ( w.e.f. 01.10.2023 ) of service of Order, then Order shall be deemed to be withdrawn the liability for payment of interest or late fee continues. Levy additional late fee beyond the 60 days:- Where the registered person fails to furnish a valid return within 60 days of th .....

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