Section 62 – Assessment of Non-Filers of Returns
Section 62 of CGST Act, 2017 – Assessment of Non-Filers of Returns Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Purpose and Scope of Section 62 Section 62 empowers the tax authorities to carry out a best judgment assessment where a registered person fails to furnish returns even after issuance of notice under Section 46. This section ensures that: Tax liability does not remain unassessed Non-filing of returns does not block revenue collection 2. Statutory Provision – Section 62 Section 62(1): Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 44 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 available or gathered, within a period of five years ...