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of <h1>Section 60: Tax Assessment for Non-Filers of Returns; 30-Day Return Submission Can Withdraw Order, Interest and Late Fees Apply.</h1> Section 60 of the Model GST Law addresses the assessment of non-filers of returns. If a registered taxable person fails to submit the required return under sections 34 or 40 after being notified under section 41, the proper officer can assess the person's tax liability based on available information and issue an assessment order within the time limit specified in section 67(8). If the taxable person submits a valid return within thirty days of the assessment order, the order is considered withdrawn. However, this does not exempt the person from paying interest under section 45 or late fees under section 42.
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