Section 62: Assessment of non-filers of returns

Q: What does Section 62 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 62 SGST pertains to "Assessment of non-filers of returns". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 62 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs assessment of non-filers of returns. As verified on 19 May 2026.

Q: Is Section 62 SGST still in force?

Yes, Section 62 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 62 SGST?

धारा 62 SGST is the Devanagari Hindi reference for Section 62 of the The State Goods and Services Tax Act, 2017 (Model). Section 62 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs assessment of non-filers of returns. As verified on 19 May 2026.

Q: What is Dhara 62 SGST?

Dhara 62 SGST is the Roman Hindi reference for Section 62 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 62 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs assessment of non-filers of returns. As verified on 19 May 2026.

Q: How to cite Section 62 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 62, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 62 (India).

Law on Tips Editorial Board

(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.

(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of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section (1) of section 50 or for payment of late fee under section 47 shall continue.