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of <h1>Failure to File GST Returns Leads to Tax Assessment Under Section 62; Returns Within 30 Days Can Withdraw Order.</h1> Under Section 62 of the Telangana Goods and Services Tax Act, 2017, if a registered person fails to file returns as required by sections 39 or 45, despite receiving a notice under section 46, the proper officer can assess the tax liability based on available information. This assessment must occur within five years from the due date for the relevant financial year's annual return. If the person submits a valid return within thirty days of receiving the assessment order, the order is withdrawn, but the person remains liable for interest and late fees as per sections 50 and 47, respectively.
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