Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Failure to File GST Returns Under Section 62 Leads to Tax Assessment; Order Withdrawn if Returns Filed in 30 Days</h1> Under Section 62 of the Chhattisgarh 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 authority may assess the person's tax liability based on available information. This assessment must be completed within five years from the due date for the annual return for the relevant financial year. If the person files a valid return within 30 days of receiving the assessment order, the order is withdrawn, but interest and late fees remain applicable.
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