Section 62 CGST Act 2017 – Assessment of non-filers of returns.

By | April 17, 2017
(Last Updated On: June 28, 2017)

Section 62 CGST Act 2017

[ Section 62 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 62 CGST Act 2017 explains Assessment of non-filers of returns and is covered in Chapter XII – Assessments 

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

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 liability of the said person to the best of his judgment 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of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue.


If you have any comments about Section 62 of CGST Act 2017 , share below your thoughts:

Related Book on GST Act

Section 62 CGST Act 2017

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source
New Books Released on Tax , GST and law

5 thoughts on “Section 62 CGST Act 2017 – Assessment of non-filers of returns.

  1. Pingback: CGST Act 2017 - Chapter Wise and Section Wise - Tax Heal

  2. Pingback: Section 83 CGST Act 2017 Provisional attachment to protect revenue in certain cases. - Tax Heal

  3. Pingback: Section 127 CGST Act 2017 Power to impose penalty in certain cases. - Tax Heal

  4. Pingback: Final GST Assessment Formats - Download - Tax Heal

  5. Pingback: Powers of Deputy or Assistant Commissioner of Central Tax under GST - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *