Assessment of non-filers of returns Section 62

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..... ted vide Finance (No. 2) Act, 2024 ] 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 i .....

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..... ans that if transaction of non filer pertain for F.Y. 2017-18, then, the proper officer pass till 31 Dec. 2018+ 5 year i.e. 31 dec. 2023. * a summary 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 offic .....

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..... essment order under section 107 or whether or not the appeal, if any, filed against the said assessment order has been decided. Consequences in case of valid Return in pursuit to Assessment Order * 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 .....

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