Chapter XII - Assessment
Section 62
Section 62: Assessment of non-filers of returns
Section 62 allows best-judgment assessment where a registered person fails to file a section 39 or 45 return even after a section 46 notice.
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Need advice on Section 62?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) Notwithstanding anything to the contrary contained in section 73 or section 74 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 judgment 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.
(2) Where the registered person furnishes a valid return within sixty 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of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue. Provided that where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay late fee under section 47 shall continue.
Introduction
This provision responds to continued non-filing after a formal notice. Filing a valid return promptly after the order can withdraw that assessment by operation of law, though interest and late fees continue.
Key takeaways
Trigger and order
After a section 46 notice and continued failure to file section 39 or 45 returns, the officer may assess from available relevant material.
Normal withdrawal window
A valid return within sixty days after service of the assessment order causes deemed withdrawal, with interest and late-fee liability continuing.
Extended window
A further sixty days is available on an additional ₹100 daily late fee for delay beyond the first sixty days; valid filing in that window also yields deemed withdrawal while interest and ordinary late fee remain.
Trigger and order
After a section 46 notice and continued failure to file section 39 or 45 returns, the officer may assess from available relevant material.
Normal withdrawal window
A valid return within sixty days after service of the assessment order causes deemed withdrawal, with interest and late-fee liability continuing.
Extended window
A further sixty days is available on an additional ₹100 daily late fee for delay beyond the first sixty days; valid filing in that window also yields deemed withdrawal while interest and ordinary late fee remain.
Practical checklist
Do
- Verify the section 46 notice and missing period.
- Record service date of the assessment order.
- File a valid return within the applicable window and calculate remaining interest/fees.
Avoid
- Assume a prescribed or notified detail without checking the applicable current instrument.
Frequently asked questions
Does filing after a best-judgment order erase all charges?
No. Deemed withdrawal of the order does not remove section 50 interest or section 47 late fee.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026