GST assessment compliance duties for scrutiny, non-filers, cancelled registrations, and unregistered persons under Assam GST. Assessment functions under the Assam GST Act, 2017 are directed to be actively carried out by proper officers to detect non-compliance, verify returns, and address revenue leakage through the prescribed statutory mechanisms. The instruction emphasises scrutiny of returns under section 61 for registered persons, including annual returns, with discrepancies to be communicated in the prescribed forms and pending scrutiny to be completed within the stated timelines, followed by action taken reports to the administrative office. Assessment of non-filers under section 62 is required where registered persons fail to furnish returns after notice, including taxpayers whose registration has been suspended or cancelled and who remain liable for filing final returns. Proper officers are directed to maintain lists of non-filers, proceed to best-judgment assessment in the prescribed form where returns remain unfiled, and complete the related action reporting in the specified format within the stated time. Assessment of persons covered by section 63 is addressed for unregistered persons and also for cancelled registrants who filed final returns but are found liable for additional tax. The instruction also links this framework with the centralized suspension and cancellation process, including issuance of notices, taxpayer replies, revocation of suspension where appropriate, and continuation or cancellation of proceedings depending on the response.