GST assessment for non-filing of returns may be revisited after upload, but interest and late fee still apply.

An assessment made for failure to file monthly GST returns under Section 62(1) may be revisited once the returns are uploaded, and reassessment then follows in accordance with law. Delayed compliance does not cease the statutory liability to interest and late fee under Section 62(2), even where the assessee deals in exempt goods. The petitioner was given liberty to furnish the returns, and the matter was left for consideration by the appropriate authority under Section 62(2), without final interference on the assessment order's merits.

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Issues: Whether an assessment order passed for failure to file monthly GST returns under Section 62(1) can be revisited upon filing of the returns, and whether the assessee remains liable to pay interest and late fee under Section 62(2).

Analysis: The order records that the assessment was made because the monthly returns were not filed within time. It further records that, once the returns are uploaded, reassessment will follow in accordance with law. The fact that the assessee deals in exempt goods does not dispense with the statutory liability to pay interest and late fee arising from delayed compliance.

Conclusion: The petitioner was granted liberty to furnish the returns, and the matter was left to be considered by the appropriate authority in accordance with Section 62(2); the assessment order was not finally interfered with on merits.

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