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of <h1>Section 62 CGST Act: Assessment Orders for Non-Filing Taxpayers; Amnesty Available for Late Returns with Fees</h1> Section 62 of the CGST Act, 2017 addresses the assessment of registered taxpayers who fail to file returns. If a taxpayer does not self-assess, the Assessing Officer will issue an assessment order. If returns under sections 39, 45, or 46 are not filed within 15 days of notice, an assessment order must be issued within five years from the due date of the annual return. An amnesty scheme allows withdrawal of orders if returns are filed with due interest and fees by specified dates. Non-filers have up to 60 additional days to file returns with an extra late fee, maintaining liability for interest and fees.
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