What is the time limit for passing assessment order u/s 62 (Best Judgment) and 63 (Non-filers)?

What is the time limit for passing assessment order u/s 62 (Best Judgment) and 63 (Non-filers)?
Question 8
Bill
Assessment and Audit
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. What is the time limit for passing assessment order u/s 62 (Best Judgment) and 63 (Non-filers)?
Ans. The time limit for passing an assessment order under section 62 or 63 is five years from the due date for furnishing the annual return.

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