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of <h1>GST Law: Best Judgment Assessment for Non-Filers Under Section 62; File Within 30 Days to Avoid Final Order</h1> The GST law mandates best judgment assessment for non-filers of statutory returns to ensure compliance. The GST portal monitors and alerts non-filers, with notices issued under Section 46 of the CGST Act, 2017. If returns remain unfiled, tax liability is assessed based on available information within five years from the due date. Section 62 is applicable only for non-filing under Sections 39 or 45, not for GSTR-1 or GSTR-9. Taxpayers can avoid the assessment order by filing within 30 days, though interest and late fees apply. If unfiled after 30 days, the order is final, and recovery proceeds.
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