Section 62 of CGST- Assessment of Non-Filers of Return
Where a registered person fails to furnish monthly or quarterly returns under Section 39 or the final return under Section 45, a notice in Form GSTR-3A shall be issued by the proper officer requiring him to furnish such returns within 15 days under Section 46. According to Section 62, when the registered person fails to furnish the return within the prescribed time limit even after the service of a notice under Section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgment, taking into account all the relevant material that is available or that he has gathered, and issue an assessment order in Form GST ASMT-13 and summary thereof shall be uploaded electronically in Form GST DRC-07 within a period of 5 years from the due date for furnishing the annual return for the financial year to which the tax not paid relates, under Section 44. Definition of GST Section 62 Section 62 of CGST ACT 2017 noted for the assessment of those enrolled assessees who do not file their GST returns on the specified last dates. The proper officer evaluates the liability of tax including the required interest and penalties that will get deposited through the registered assessee on the service of notice via the proper officer. The law reference would have been defined below: Notwithstanding anything to the opposite retained in section 73 or section 74, where a registered individual is unable to file the return under section 39 or section 45, even after the service of a notice under section 46, the proper officer can move to assess the tax liability of the stated person to the best of his judgment acknowledging into account all the related material which is available or which he has gathered and issue an assessment order within a period of 5 years from the date mentioned under section 44 for filing of the annual return for the fiscal year to which the tax not paid associates. In which the enrolled individual files for the valid return within 30 days of the assessment service order under sub-section (1), the mentioned assessment order will be considered to get withdrawn however the payment liability of interest under section (1) of section 50 or for payment of late fee under section 47 will be carried on. GIST of the aforesaid section would have been defined as- The Registered assessee has not filed the GST Return u/s 39 and 45 of the CGST ACT 2017. The Proper Officer will issue a notice in the form GST-3A under section 46 read with rule 68 to file the GST Returns, the notice will get issued electronically. The proper officer assesses the tax liability according to the related records available with the proper officer and the assessment order shall get passed. The assessment order will get issued under the duration of 5 years from the mentioned date u/s 44 in order to file the yearly return. The GST returns would get filed by the registered individual within 30 days from the service of the order, the assessment order will get withdrawn and the returns shall be treated as valid GST returns. As per the law, the liability to pay the interest and penalty will be carried on. GST Assessee Available Treatment According to the GST law when the registered GST assessee files the GST returns within 15 days from the issuance of the notice under form GST-3A as per section 46, the assessment proceeding will be refused. Within 30 days from the service date of assessment, order u/s 62 (1) of the CGST ACT 2017 in form ASMT-13 if the valid return would get filed, there the proceeding would get refused. GST Return Interest & Penalty Since the GST Returns have not been filed and the Tax Liability, if any, has not been deposited with the government then the provision of interest and penalties will be imposed in accordance with the law. Time Duration to Issue the Order Under form ASMT-13 the assessment order will get filed within 5 years from the date of filing the yearly return u/s 44 of the CGST ACT 2017. Withdrawn Order Date When a valid GST return is provided within 30 days of the order’s date of service, the order must be withdrawn. Tax Liability Assessment The Tax Liability would be estimated based on the details of outward supplies provided in the GSTR-1 u/s 37, the details of inward supplies populated from the GSTR-2A, the GST E-way Bill, other information available from additional sources, the inspection performed, and so on. GST Department Notifications and Circulars According to the circular of the GST department which has been issued as per Circular no CBEC-20/06/04/2019 the Standard of Operating process for the Non-filer of Returns has been defined. The Guidelines of the Circular have been depicted below: The following rules are now mandated to guarantee consistency in the execution of legal laws among field formations: A system-generated message would be sent to all registered people three days prior to the last date to remind them to file their tax returns by the due date. Under section 39 when the last date to file the return would get lapsed then the system-generated mail/message will get sent to all the defaulters post to the last date to the effect that the stated enrolled individual would not file his return for the mentioned tax duration, the stated mail/message would get sent to the permitted signatory and the proprietor/partner/director/karta, and others. A notice in Form GSTR-3A (under Section 46 of the CGST Act read with Rule 68 of the CGST Rules) shall be electronically issued to these registered individuals who fail to file the return under Section 39, obligating them to file these returns within 15 days, five days after the due date of filing the return; When the defaulter does not file the said return within 15 days of the stated notice then the proper officer might move to assess the tax liability of the stated individual under
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