Section 62 of GST Act: Assessment of non-filers of returns

Amended and updated notes on section 62 of CGST Act, 2017. Detail discussion on provisions and rules related to assessment of non-filers of returns.

Amended and updated notes on section 62 of CGST Act, 2017. Detail discussion on provisions and rules related to assessment of non-filers of returns.

Chapter XII (Sections 5964) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to assessment. Section 62 of CGST 2017 provides for assessment of non-filers of returns.

Recently, we have discussed in detail section 61 (Scrutiny of returns) of CGST Act 2017. Today, we learn the provisions of section 62 of Central GST Act 2017.

Section 62 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 62 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XII
Chapter NameAssessment
Section No.62
Section NameAssessment of non-filers of returns
Updated 2024 EditionGST Law Book PDF

Relevant Rules and Forms for GST Section 62:

  • Rule 100: Assessment in certain cases
    • FORM GST ASMT-13: Assessment order under Section 62
    • FORM GST ASMT-14: Show Cause Notice for assessment under section 63
    • FORM GST ASMT-15: Assessment order under section 63
    • FORM GST ASMT-16: Assessment order under section 64
    • FORM GST ASMT-17: Application for withdrawal of assessment order issued under section 64
    • FORM GST ASMT-18: Acceptance or Rejection of application filed under section 64(2)
  • Rule 142: Notice and order for demand of amounts payable under the Act

Section 62 of Central GST – Assessment of non-filers of returns1

Section 62 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

Section 62(1) of CGST Act

Section 62(1): Notwithstanding anything to the contrary contained in section 73 or section 74, 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 for the financial year to which the tax not paid relates.

Section 62(2) of CGST Act

Section 62(2): Where the registered person furnishes a valid return within thirty 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.

  1. Section 62 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎


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