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CGST Act Section 62: Assessment of non-filers of returns | Finin2min

Section 62 - Assessment of non-filers of returns

Chapter XII - Assessment
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Finin2min Summary - Section in 2 Minutes

Permits best-judgment assessment of registered non-filers after notice and provides automatic withdrawal on filing a valid return within the statutory cure window. Order may be issued within five years from annual-return due date. Valid return within 60 days withdraws the order; a further 60 days is available with additional late fee of 100 rupees per day, subject to statutory amount. Interest and late fee continue.

Exact operative text

62. Assessment of non-filers of returns.-(1) Notwithstanding anything to the contrary contained in section 73 or section 74 or section 74A, 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 sixty 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of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue. Provided that where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay late fee under section 47 shall continue.

Paragraph-wise decode

Permits best-judgment assessment of registered non-filers after notice and provides automatic withdrawal on filing a valid return within the statutory cure window. Order may be issued within five years from annual-return due date. Valid return within 60 days withdraws the order; a further 60 days is available with additional late fee of 100 rupees per day, subject to statutory amount. Interest and late fee continue.

Section-Rule-Form-Notification bridge

Rule 100

The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.

Practical example

ASMT-13 is served. Taxpayer files valid return on day 72, pays normal dues plus additional statutory late fee; the order is deemed withdrawn.

Professional alert

Withdrawal does not erase interest, late fee or separate offences/misstatements.

Implementation checklist

  1. Fix the transaction, taxable period and jurisdiction.
  2. Read every subsection, proviso, explanation and omission marker.
  3. Open the mapped Rule, form, notification and circular.
  4. Test State/UT variation and portal version.
  5. Preserve evidence, approvals, working papers and acknowledgements.
  6. Record the conclusion, assumptions, source date and reviewer.

Evidence and retention checklist

Practical Q&A

What does section 62 regulate?
It regulates assessment of non-filers of returns. Read the exact text, conditions, exceptions and transaction date together.
Which subordinate law should be checked?
Rule 100. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
What evidence should be retained?
Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
Can portal behaviour override the statute?
No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.
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