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of <h1>Failure to File GST Return Leads to Tax Assessment; Valid Return Within 30 Days Can Withdraw Order Under Section 62</h1> Under Section 62 of the Uttarakhand 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, a 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 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 If the person submits a valid return within 30 days of the assessment order, the order is withdrawn, but interest and late fees remain applicable under sections 50(1) and 47, respectively.
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