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of <h1>Tax Officer Can Assess Liability Under Orissa GST Act Section 62 if Returns Aren't Filed; Late Fees Apply</h1> Under Section 62 of the Orissa Goods and Services Tax Act, 2017, if a registered person fails to file a return as required under sections 39 or 45, even after receiving notice under section 46, the tax officer can assess the tax liability based on available information. This assessment must occur within five years from the specified date 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 If the person submits a valid return within 30 days of the assessment order, the order is withdrawn, but interest and late fees remain payable under sections 50 and 47, respectively.
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