https://www.taxtmi.com/article/detailed?id=10192 Section 62 authorises the proper officer to make a best judgment assessment in FORM GST ASMT-13 of registered persons who fail to file returns under section 39 or 45 after service of a mandatory notice under section 46, to be completed within five years from the annual-return due date; a valid return filed within thirty days of service deems the assessment withdrawn but interest under section 50 and late fees under section 47 remain payable, and a summary of the assessment must be uploaded in FORM GST DRC-07. en-us Thu, 20 Jan 2022 10:18:32 +0530 Thu, 20 Jan 2022 10:18:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10192 Section 62 authorises the proper officer to make a best judgment assessment in FORM GST ASMT-13 of registered persons who fail to file returns under section 39 or 45 after service of a mandatory notice under section 46, to be completed within five years from the annual-return due date; a valid return filed within thirty days of service deems the assessment withdrawn but interest under section 50 and late fees under section 47 remain payable, and a summary of the assessment must be uploaded in FORM GST DRC-07. Articles Goods and Services Tax - GST Thu, 20 Jan 2022 10:18:32 +0530 https://www.taxtmi.com/article/detailed?id=10192