Section 62 of CGST Act, 2017 : Section 62: Assessment Of Non-Filers Of Returns

CGST Act, 2017

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Explanation using Example

Imagine a scenario where Mr. Sharma owns a business and is registered under the GST regime. Despite several reminders and a notice under section 46, he fails to file his GST returns for the financial year 2021-22. The deadline for filing the annual return for that year is December 31, 2022. Mr. Sharma does not respond to the notice, and it is now January 2024.

The proper officer, upon realizing that Mr. Sharma has not filed his returns, decides to assess the tax liability for Mr. Sharma's business ba...

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