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<h1>Tax Authorities Can Assess Liability for Non-Filers Under Bihar GST Act, Section 62</h1> Under the Bihar Goods and Services Tax Act, 2017, Section 62 allows tax authorities to assess the tax liability of registered persons who fail to file returns under Sections 39 or 45, even after receiving a notice under Section 46. The assessment is based on available information and must be completed within five years from the due date for the annual return. If the registered person submits a valid return within thirty days of the assessment order, the order is withdrawn, but interest and late fees remain applicable.