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of <h1>Tax Officer Can Assess Liability if Returns Not Filed Under Section 62 of GST Act 2017</h1> Under Section 62 of the Puducherry Goods and Services Tax Act, 2017, if a registered person fails to file returns as required under Sections 39 or 45, even after receiving a notice under Section 46, the proper officer can assess the tax liability using available information. This assessment must be completed within five years from the date specified for the annual return. If the person submits a valid return within 30 days of the assessment order, the order is withdrawn, but interest and late fees remain applicable.
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