{"id":71123,"date":"2025-03-13T08:35:18","date_gmt":"2025-03-13T03:05:18","guid":{"rendered":""},"modified":"2025-03-13T08:35:18","modified_gmt":"2025-03-13T03:05:18","slug":"60-day-limitation-under-gst-act-section-62-2-is-directory-not-mandatory-for-filing-returns","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71123","title":{"rendered":"60-Day Limitation Under GST Act Section 62(2) Is Directory, Not Mandatory for Filing Returns"},"content":{"rendered":"<p>60-Day Limitation Under GST Act Section 62(2) Is Directory, Not Mandatory for Filing Returns<br \/>Case-Laws<br \/>GST<br \/>The HC held that the 60-day limitation period under Section 62(2) of the GST Act is directory rather than mandatory. Where a registered person fails to file returns within the prescribed timeframe, resulting in best judgment assessment orders, the right to file returns cannot be denied merely because the 60-day period has elapsed. If the taxpayer demonstrates valid reasons beyond t<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86506\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>60-Day Limitation Under GST Act Section 62(2) Is Directory, Not Mandatory for Filing ReturnsCase-LawsGSTThe HC held that the 60-day limitation period under Section 62(2) of the GST Act is directory rather than mandatory. Where a registered person fails to<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71123","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71123","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71123"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71123\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71123"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71123"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}