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of <h1>Section 62: Tax Assessment for Non-Filers under Assam GST Act, 2017; Interest and Late Fees Still Apply</h1> Under Section 62 of the Assam 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, a proper officer can assess the tax liability based on available information. This assessment must be completed within five years from the due date for the annual return. If the person submits a valid return within thirty days of receiving the assessment order, the order is withdrawn, but interest and late fees under sections 50 and 47 still apply.
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