https://www.taxtmi.com/article/detailed?id=13749 Section 62 permits best judgement assessment where a taxpayer fails to file GST returns after notice under Section 46; such assessments charge tax, interest and penalty and may be issued within a five year limitation. Administrative guidance allows assessment without further communication but provides that filing the required return within the statutory cure period renders the assessment ineffective. Amendments extended the cure window and added an additional late filing period subject to a daily late fee; interest, late fee and penalties remain chargeable even when filing cures the assessment. en-us Sat, 08 Mar 2025 08:33:01 +0530 Sat, 08 Mar 2025 08:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13749 Section 62 permits best judgement assessment where a taxpayer fails to file GST returns after notice under Section 46; such assessments charge tax, interest and penalty and may be issued within a five year limitation. Administrative guidance allows assessment without further communication but provides that filing the required return within the statutory cure period renders the assessment ineffective. Amendments extended the cure window and added an additional late filing period subject to a daily late fee; interest, late fee and penalties remain chargeable even when filing cures the assessment. Articles Goods and Services Tax - GST Sat, 08 Mar 2025 08:33:01 +0530 https://www.taxtmi.com/article/detailed?id=13749