Section 62
Assessment of non-filers of returns.
GST
ASSESSMENT
Section 62 of Central Goods And Services Tax Act, 2017
Assessment of non-filers of returns.
62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74 3[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 judgement 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
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