GST return scrutiny and non-filer assessment drive reinforces best-judgment liability, cancellation workflow, and revenue compliance. Assessment and scrutiny functions under the Assam GST Act, 2017 are to be actively exercised for revenue protection, including scrutiny of returns under section 61, assessment of non-filers under section 62, and assessment of unregistered persons and certain cancelled registrants under section 63. Proper officers are expected to use return data, non-filer lists, suspension/cancellation processes, and prescribed forms to verify discrepancies, determine liability to the best of judgment where returns are not filed, and complete pending proceedings within the stipulated timelines.