https://www.taxtmi.com/manuals?id=2648 Section 62 enables assessing officers to issue best judgement assessment orders for registered persons who fail to file returns under section 39, section 45 or after section 46 notice; such orders must be issued within five years from the annual return due date and be summarized in FORM GST DRC-07. If a valid return is furnished within the prescribed period after service of the assessment order, the order is deemed withdrawn though interest and late fee liabilities continue; an extended filing period with additional daily late fee is available and specified amnesty relief deems certain earlier orders withdrawn on compliance. en-us Tue, 02 May 2023 17:32:00 +0530 Mon, 10 Mar 2025 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2648 Section 62 enables assessing officers to issue best judgement assessment orders for registered persons who fail to file returns under section 39, section 45 or after section 46 notice; such orders must be issued within five years from the annual return due date and be summarized in FORM GST DRC-07. If a valid return is furnished within the prescribed period after service of the assessment order, the order is deemed withdrawn though interest and late fee liabilities continue; an extended filing period with additional daily late fee is available and specified amnesty relief deems certain earlier orders withdrawn on compliance. Manuals GST Tue, 02 May 2023 17:32:00 +0530 https://www.taxtmi.com/manuals?id=2648