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<h1>Failure to File GST Returns Leads to Tax Assessment Under Section 62; Valid Return Within 30 Days Can Withdraw Order.</h1> Under Section 62 of the Tamil Nadu Goods and Services Tax Act, 2017, if a registered person fails to file returns as required under sections 39 or 45, despite receiving a notice under section 46, the tax officer can assess the person's tax liability based on available information. This assessment must occur within five years from the deadline for the relevant annual return. If the person submits a valid return within 30 days of receiving the assessment order, the order is withdrawn, although interest and late fees remain applicable.