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of <h1>Section 62: Taxpayer Fails to File Returns, Officer May Assess Tax; Withdrawal Possible if Filed Within 30 Days</h1> Under Section 62 of the Meghalaya Goods and Services Tax Act, 2017, if a registered person fails to file returns as required under sections 39 or 45, even after being notified, a proper officer can assess the tax liability based on available information. This assessment must occur within five years from the due date of the relevant annual return. If the person submits a valid return within 30 days of receiving the assessment order, the order is withdrawn. However, the person remains liable for interest and late fees as per sections 50(1) and 47, respectively.
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