Section 62 of the Central Goods and Services Tax Act, 2017 deals with the assessment of registered persons who fail to furnish their GST returns. It provides a mechanism through which the proper officer can determine the tax liability of a registered person who does not file the required return even after receiving a notice under Section 46.
GST is fundamentally based on self-assessment. A registered person is generally required to determine the tax payable, furnish the prescribed return and pay the tax due. When a registered person fails to furnish the required return, the tax administration has a statutory mechanism to determine the liability based on the information available to the department.
Section 62 provides this mechanism through what is commonly known as best judgment assessment of non-filers. The proper officer can assess the person’s tax liability to the best of his judgment, taking into account relevant material available or gathered by the officer.
The provision also gives an important opportunity to the defaulting taxpayer. If the registered person furnishes a valid return within 30 days of service of the assessment order, the assessment order is deemed to be withdrawn. However, the liability for applicable interest under Section 50 and late fee under Section 47 continues.
What is Section 62 of the CGST Act?
Section 62 applies when a registered person fails to furnish a return under Section 39 or Section 45 even after receiving a notice under Section 46.
In such a situation, the proper officer may proceed to assess the tax liability of that person to the best of his judgment.
The officer is required to consider:
- relevant material available with the department; and
- relevant material gathered by the officer.
The assessment order must be issued within the statutory time limit prescribed under Section 62.
Therefore, Section 62 is not the first step taken merely because a taxpayer misses a return deadline. The provision operates after the taxpayer has failed to furnish the applicable return even after the statutory notice under Section 46.
Why is Section 62 Important?
Section 62 is important because non-filing of a GST return does not make the tax liability disappear.
A registered person may have taxable supplies, tax liability and other GST obligations even though the required return has not been filed.
If the taxpayer does not file the return after receiving the required notice, the department can use available information to determine the person’s tax liability.
This helps the GST administration deal with cases where a registered taxpayer remains non-compliant and does not furnish the required return.
At the same time, Section 62 provides a mechanism through which the taxpayer can regularise the position by furnishing a valid return within the prescribed period after the assessment order.
When Does Section 62 Apply?
Section 62 applies when the following conditions are satisfied:
- The person is a registered person.
- The person is required to furnish a return under Section 39 or Section 45.
- The person fails to furnish that return.
- A notice under Section 46 has been served.
- The person still does not furnish the required return.
- The proper officer then proceeds to assess the tax liability to the best of his judgment.
The section therefore deals specifically with registered persons who have failed to furnish the relevant return. It should not be confused with Section 63, which deals with assessment of certain persons who have failed to obtain registration or whose registration has been cancelled but who were liable to pay tax.
Section 39 and Section 45 Returns Covered by Section 62
Section 62 specifically refers to failure to furnish a return under Section 39 or Section 45.
Return under Section 39
Section 39 contains the general GST return provisions for different categories of registered persons.
Depending on the taxpayer and applicable provisions, Section 39 covers different types of GST returns, including returns relating to regular taxpayers and certain special categories.
Therefore, failure to furnish a return covered by Section 39 can potentially lead to action under Section 62 after the required Section 46 notice.
Final Return under Section 45
Section 45 requires a registered person whose registration has been cancelled and who is required to furnish the relevant return to furnish a final return.
If the person fails to furnish the required return even after the Section 46 notice, Section 62 can also become relevant.
Section 46 Notice Before Section 62 Assessment
A very important feature of Section 62 is that the taxpayer must first have been served a notice under Section 46.
Section 46 deals with notice to return defaulters.
Under Rule 68, the prescribed notice is issued in FORM GST GSTR-3A to a registered person who fails to furnish the relevant return.
CBIC Circular No. 129/48/2019-GST explains the procedure for non-filers and states that FORM GSTR-3A is issued to a registered person who fails to furnish the return, requiring the person to furnish the return within the period specified in the notice.
The circular also explains that if the return is still not furnished, the proper officer may proceed with best judgment assessment under Section 62.
Therefore, the practical sequence is:
Return due → Return not filed → Section 46 notice/GSTR-3A → Return still not filed → Section 62 assessment
What is Best Judgment Assessment?
The expression “best judgment” means that the proper officer determines the tax liability using the relevant information available to the department when the taxpayer has failed to furnish the required return.
The officer does not have the benefit of the taxpayer’s properly filed return for the relevant period.
Therefore, the officer may use available information and information gathered through other sources to determine the tax liability.
CBIC’s Circular No. 129/48/2019-GST specifically states that the proper officer may consider information such as:
- details of outward supplies available in FORM GSTR-1;
- supplies auto-populated in FORM GSTR-2A;
- information available from e-way bills; and
- information from other sources, including information obtained through inspection under Section 71.
The assessment is therefore based on the information available to the officer rather than simply waiting indefinitely for the taxpayer to file the return.
Information That May Be Used for Assessment
The department may have information about a taxpayer from several sources.
FORM GSTR-1
Where the taxpayer has furnished outward supply details through GSTR-1 but has not furnished the corresponding return, that information may help the officer determine the potential tax liability.
E-Way Bill Information
E-way bills can provide information about movement of goods and transactions.
The officer may consider relevant e-way bill information when determining the tax liability of a non-filer.
Information from Other GST Systems
The officer may also use other information available through GST systems.
This can include transaction-related information and other data available to the department.
Information from Other Sources
Section 62 allows the officer to consider relevant material that is available or has been gathered.
This gives the officer a broad basis for determining the tax liability where the taxpayer has not furnished the required return.
FORM GST ASMT-13 – Assessment Order under Section 62
The assessment order under Section 62 is issued in FORM GST ASMT-13.
Rule 100(1) of the CGST Rules specifically provides that an assessment order made under Section 62(1) shall be issued in FORM GST ASMT-13.
A summary of the order is also required to be uploaded electronically in FORM GST DRC-07.
Therefore, the main forms associated with the Section 62 process include:
| Form | Purpose |
|---|---|
| FORM GST GSTR-3A | Notice to the return defaulter under Section 46 |
| FORM GST ASMT-13 | Assessment order under Section 62 |
| FORM GST DRC-07 | Electronic summary of the assessment order |
Five-Year Time Limit for Section 62 Assessment
Section 62(1) provides a specific time limit for issuing the assessment order.
The proper officer may issue the assessment order within five years from the date specified under Section 44 for furnishing the annual return for the financial year to which the unpaid tax relates.
This is an important distinction.
The five-year period is not simply calculated from:
- the date of the missed monthly return;
- the date of the GSTR-3A notice; or
- the date on which the assessment order is proposed.
The statutory provision links the limitation period to the date specified under Section 44 for furnishing the annual return for the relevant financial year.
CBIC’s GST FAQ also states that the assessment order under Section 62 is to be passed within five years from the due date for furnishing the annual return.
What Happens After the Section 62 Assessment Order?
Once the proper officer passes the assessment order in ASMT-13, the taxpayer becomes aware of the tax liability determined through the best judgment assessment.
The taxpayer should carefully examine:
- the relevant tax period;
- taxable turnover considered;
- tax rate applied;
- tax liability;
- interest;
- late fee;
- information used for assessment; and
- other amounts reflected in the order.
The taxpayer should then determine whether the return can be furnished within the statutory 30-day period so that the assessment order can be deemed withdrawn under Section 62(2).
30-Day Opportunity After Assessment Order
One of the most important provisions of Section 62 is Section 62(2).
It provides that where the registered person furnishes a valid return within 30 days of service of the assessment order, the assessment order is deemed to have been withdrawn.
However, this does not erase all consequences of the earlier non-compliance.
The taxpayer remains liable for:
- applicable interest under Section 50(1); and
- applicable late fee under Section 47.
This gives the taxpayer an important opportunity to regularise the default while preserving the statutory consequences of delayed filing.
What Does “Valid Return” Mean in Section 62?
The expression valid return is important because merely opening or partially completing a return is not enough.
CBIC’s GST FAQ explains the Section 62 mechanism by referring to furnishing a valid return for the default period and payment of the tax as assessed.
Therefore, a taxpayer who receives an ASMT-13 order should ensure that the relevant return is properly furnished and the associated tax liability is dealt with according to the applicable GST provisions.
The exact compliance required can depend on the nature of the default and the return involved.
What Happens to Interest After the Assessment Order Is Withdrawn?
Withdrawal of the assessment order under Section 62(2) does not remove the interest liability.
The section expressly states that the liability for payment of interest under Section 50(1) continues.
Therefore, a taxpayer cannot assume that furnishing the return within 30 days makes the entire default cost-free.
The taxpayer remains responsible for the applicable interest arising from delayed payment of tax.
What Happens to Late Fee?
The late fee liability also continues.
Section 62(2) expressly provides that the liability for payment of late fee under Section 47 continues even when the assessment order is deemed to have been withdrawn after the taxpayer furnishes a valid return within 30 days.
Therefore:
Assessment order withdrawn ≠ late fee and interest automatically cancelled.
The withdrawal relates to the Section 62 assessment order, while statutory consequences for delayed filing and delayed payment continue.
Example of Section 62 Assessment
Suppose ABC Traders is a registered taxpayer.
The taxpayer is required to furnish a GST return for a particular tax period but does not file it.
The return remains outstanding even after the applicable due date.
The department subsequently serves FORM GST GSTR-3A under the return-default procedure.
ABC Traders still does not furnish the return.
The proper officer may then proceed under Section 62 and determine the tax liability to the best of his judgment using relevant information available with the department.
Suppose the officer determines:
- Tax liability: ₹4,00,000
- Applicable interest: as determined under the GST law
- Applicable late fee: as applicable under Section 47
The assessment order is issued in FORM GST ASMT-13, with its summary uploaded through FORM GST DRC-07.
ABC Traders then has 30 days from service of the assessment order to furnish a valid return.
If the valid return is furnished within that period, the assessment order is deemed to be withdrawn. However, applicable interest and late fee continue.
Example Where the Taxpayer Does Not File the Return
Consider another example.
XYZ Enterprises fails to furnish its required return.
A Section 46 notice is served, but the taxpayer still does not file the return.
The proper officer determines the tax liability using available information and issues ASMT-13.
XYZ Enterprises does not furnish a valid return within 30 days from service of the assessment order.
In this situation, the special withdrawal mechanism under Section 62(2) is not available because the statutory 30-day condition has not been satisfied.
CBIC Circular No. 129/48/2019-GST explains that where the return remains unfurnished within the statutory 30-day period from issuance of ASMT-13, the proper officer may initiate proceedings for recovery in accordance with the applicable provisions, including Section 78 and Section 79.
Section 62 and Recovery of Tax
Assessment and recovery are separate stages.
Section 62 allows the officer to determine the tax liability of the non-filer.
Once the assessment order becomes enforceable and the taxpayer does not regularise the liability, the department may take recovery action under the applicable provisions.
CBIC Circular No. 129/48/2019-GST specifically refers to proceedings under Section 78 and recovery under Section 79 where the taxpayer does not furnish the required return within the 30-day period following the assessment order.
Therefore, taxpayers should not ignore an ASMT-13 order.
Section 62 and Section 61 – Difference
Section 61 and Section 62 both appear in Chapter XII of the CGST Act, but they deal with different situations.
| Basis | Section 61 | Section 62 |
|---|---|---|
| Subject | Scrutiny of returns | Assessment of non-filers |
| Main issue | Discrepancies in a furnished return | Failure to furnish required return |
| Return filed? | Yes | No, despite required notice |
| Initial form | ASMT-10 | GSTR-3A under Section 46 |
| Main assessment form | No assessment order merely from scrutiny | ASMT-13 |
| Taxpayer opportunity | Explanation/correction | Furnish valid return within 30 days after assessment order |
| Further action | May lead to other proceedings | Recovery may follow if default continues |
Section 61 applies where a return has been furnished and the officer identifies discrepancies. Section 62 addresses failure to furnish the required return after the Section 46 notice.
Section 62 and Section 63 – Difference
Section 62 should not be confused with Section 63.
Section 62
Section 62 deals with a registered person who fails to furnish the required return even after notice under Section 46.
Section 63
Section 63 deals with a taxable person who:
- has failed to obtain registration despite being liable to do so; or
- whose registration has been cancelled under Section 29(2) but who was liable to pay tax.
The two provisions therefore address different types of non-compliance.
👉 Read More → Section 63 – Assessment of unregistered persons
Section 62 and Section 64 – Difference
Section 64 deals with summary assessment in certain special cases.
Section 62, on the other hand, specifically addresses non-filers of returns.
A Section 64 summary assessment may be initiated where the statutory conditions relating to protection of revenue and urgency are satisfied.
Section 62 is specifically connected with failure to furnish a return after a Section 46 notice.
Can the Department Estimate Turnover Under Section 62?
Yes.
The purpose of a best judgment assessment is to determine the taxpayer’s tax liability using relevant material available or gathered by the proper officer.
The officer may consider information such as outward supply data, e-way bill information, information available through GST systems and other relevant sources.
CBIC Circular No. 129/48/2019-GST specifically identifies GSTR-1, GSTR-2A, e-way bills and other available information as possible sources for determining the liability.
The exact tax liability, however, depends on the facts and information available for the relevant taxpayer and tax period.
Section 62 Does Not Mean an Arbitrary Assessment
The expression best judgment assessment does not mean that the officer can determine an entirely arbitrary tax amount without considering available information.
Section 62 itself requires the officer to take into account relevant material that is available or has been gathered.
The purpose is to make a reasonable determination of the tax liability based on the information accessible to the tax administration when the taxpayer has failed to furnish the return.
This is why maintaining proper GST records and responding to notices is important.
Importance of GSTR-3A Notice
FORM GST GSTR-3A is an important stage before Section 62 assessment.
CBIC Circular No. 129/48/2019-GST explains that GSTR-3A is issued electronically to a registered person who fails to furnish the relevant return under Section 39.
The circular also states that, following the notice period, the proper officer may proceed with best judgment assessment if the taxpayer continues to remain a non-filer.
Therefore, a taxpayer receiving GSTR-3A should treat it as an important compliance notice rather than ignoring it.
What Should a Taxpayer Do After Receiving GSTR-3A?
A taxpayer receiving a GSTR-3A notice should first identify:
- which return is pending;
- which tax period is involved;
- whether tax is payable;
- whether any interest is applicable;
- whether any late fee is applicable; and
- whether there are technical or other reasons preventing filing.
If the return is genuinely pending, the taxpayer should take steps to furnish it as soon as possible and regularise the associated tax liability.
If the taxpayer believes the notice has been issued incorrectly, the relevant facts and records should be examined and appropriate action should be taken through the GST system.
What Should a Taxpayer Do After Receiving ASMT-13?
ASMT-13 is more serious because it represents the assessment order under Section 62.
The taxpayer should:
- Read the assessment order carefully.
- Identify the tax period covered.
- Check the tax liability determined.
- Review the basis of the assessment.
- Determine whether a valid return can be furnished.
- Ensure the relevant return is properly furnished within the statutory 30-day period if relying on Section 62(2).
- Calculate and address applicable interest.
- Address applicable late fee.
- Preserve copies of the return, payment challans and assessment order.
- Monitor the GST portal for subsequent proceedings.
Professional tax advice may be appropriate where the assessment involves significant tax liability or complex transactions.
Relationship Between Section 62 and Section 50
Section 62 and Section 50 are connected because Section 62(2) expressly preserves the taxpayer’s liability for interest under Section 50(1).
This means that even if the assessment order is deemed withdrawn after the taxpayer files a valid return within 30 days, applicable interest on delayed payment remains payable.
The assessment mechanism and interest mechanism therefore operate independently.
Relationship Between Section 62 and Section 47
Section 47 deals with late fee for delayed furnishing of specified returns and other prescribed statements.
Section 62(2) specifically provides that late fee liability continues even when the Section 62 assessment order is deemed to be withdrawn following timely filing of a valid return.
Therefore, withdrawal of the assessment order should not be misunderstood as cancellation of the consequences of late filing.
Section 62 and Section 78
Section 78 generally deals with the time for payment of amounts due under an order.
CBIC Circular No. 129/48/2019-GST explains that if the non-filer does not furnish a valid return within the 30-day period after the ASMT-13 assessment order, the proper officer may initiate proceedings under Section 78 and recovery under Section 79, as applicable.
This demonstrates why prompt compliance after receiving ASMT-13 is important.
Section 62 and Section 79
Section 79 contains provisions relating to recovery of tax.
Where the tax liability determined through Section 62 remains unpaid and the statutory conditions for recovery are satisfied, recovery proceedings may be initiated under the applicable provisions.
CBIC’s Circular No. 129/48/2019-GST expressly refers to recovery under Section 79 where the taxpayer does not furnish the required return within the relevant 30-day period after the Section 62 assessment order.
Is There a Separate Show Cause Notice Before ASMT-13?
Section 62 itself operates after the Section 46 notice to the return defaulter.
CBIC Circular No. 129/48/2019-GST states that no separate notice is required for best judgment assessment under Section 62 after the prescribed non-filing process, and that ASMT-13 can be issued where the return remains unfurnished.
This is different from certain other assessment and demand provisions where a separate show cause notice is specifically prescribed.
Section 62 Procedure – Step-by-Step
The complete process can be summarised as follows:
Step 1 – Return Becomes Due
The registered person is required to furnish the applicable return.
Step 2 – Return Is Not Furnished
The taxpayer fails to furnish the return within the applicable due date.
Step 3 – Section 46 Notice
The proper officer issues the prescribed notice to the return defaulter, generally through FORM GST GSTR-3A.
Step 4 – Taxpayer Still Does Not File
If the taxpayer continues to remain a non-filer, the proper officer may proceed under Section 62.
Step 5 – Best Judgment Assessment
The officer determines the tax liability using relevant material available or gathered.
Step 6 – ASMT-13 Issued
The assessment order is issued in FORM GST ASMT-13, with the summary uploaded electronically in FORM GST DRC-07.
Step 7 – 30-Day Opportunity
The taxpayer can furnish a valid return within 30 days of service of the assessment order.
Step 8 – Assessment Order Deemed Withdrawn
If a valid return is furnished within the statutory 30-day period, the Section 62 assessment order is deemed to have been withdrawn.
Step 9 – Interest and Late Fee Continue
Even after withdrawal of the assessment order, applicable interest under Section 50(1) and late fee under Section 47 remain payable.
Step 10 – Recovery if Default Continues
If the taxpayer does not regularise the default within the statutory period, further recovery action may follow according to the applicable provisions.
Practical Example of the Complete Process
Suppose ABC Private Limited is a registered taxpayer.
Its GST return becomes due, but the company fails to file it.
The department issues a GSTR-3A notice under Section 46.
ABC Private Limited still does not furnish the return.
The proper officer examines information available from GST records and other sources. The department has information indicating taxable outward supplies of ₹25 lakh.
Based on the relevant information, the officer determines the tax liability and issues FORM GST ASMT-13.
The assessment order is also summarised electronically in DRC-07.
ABC Private Limited receives the order.
If the company furnishes a valid return within 30 days of service of the ASMT-13 order, the assessment order is deemed to be withdrawn under Section 62(2). However, the company remains liable for applicable interest and late fee.
If the company does not furnish the valid return within the 30-day period, the special withdrawal provision does not apply and the department may proceed with applicable recovery mechanisms.
Important Compliance Points for Non-Filers
Businesses should take the following points seriously:
File Returns Even When There Are No Taxable Supplies
Where the applicable GST law requires a return to be furnished, a taxpayer should not simply assume that a nil business period means no return needs to be filed.
The applicable return requirements should be followed for each relevant tax period.
Do Not Ignore GSTR-3A
A GSTR-3A notice is an official compliance communication relating to a return default.
Ignoring it can lead to further action under Section 62.
Check the GST Portal Regularly
Taxpayers should monitor the GST portal for:
- return reminders;
- GSTR-3A notices;
- assessment orders;
- DRC-07 summaries;
- payment-related communications; and
- other notices and orders.
Maintain Proper Records
Good records can help the taxpayer understand and address the basis of any assessment.
Important records may include:
- sales invoices;
- purchase invoices;
- bank statements;
- e-way bills;
- GST returns;
- electronic ledgers;
- credit notes;
- debit notes;
- agreements;
- accounting records; and
- tax payment records.
Important Difference Between Return Filing and Assessment
A taxpayer should understand that filing a GST return and assessment by the department are different processes.
Under normal GST compliance, the registered person self-assesses the tax and furnishes the return.
Under Section 62, the department steps in because the registered person has failed to furnish the required return even after the prescribed notice.
Therefore, Section 62 is essentially a default assessment mechanism for specified non-filers.
Key Forms Under Section 62
The following forms are particularly relevant:
| Form | Purpose |
|---|---|
| FORM GST GSTR-3A | Notice to return defaulter under Section 46 |
| FORM GST ASMT-13 | Best judgment assessment order under Section 62 |
| FORM GST DRC-07 | Electronic summary of the assessment order |
Rule 100(1) specifically prescribes ASMT-13 and DRC-07 for an assessment under Section 62(1).
Important Time Limits Under Section 62
| Event | Time limit |
|---|---|
| Assessment order under Section 62 | Within 5 years from the date specified under Section 44 for furnishing annual return for the relevant financial year |
| Filing valid return after Section 62 assessment order | Within 30 days of service of the assessment order |
| Consequence of filing valid return within 30 days | Assessment order deemed withdrawn |
| Interest after withdrawal | Continues under Section 50(1) |
| Late fee after withdrawal | Continues under Section 47 |
These time limits should be distinguished carefully. The five-year period relates to issuance of the assessment order, while the 30-day period relates to the taxpayer’s opportunity after service of that assessment order.
Common Mistakes Made by GST Non-Filers
Several mistakes can increase the compliance problem for a registered taxpayer.
Ignoring the Return Due Date
A taxpayer may postpone filing because there was little or no business during the period.
Ignoring GSTR-3A
Some taxpayers treat GSTR-3A as merely a reminder. However, continued non-compliance can lead to Section 62 assessment.
Ignoring ASMT-13
An ASMT-13 is an assessment order and should be dealt with promptly.
Assuming Withdrawal Means Everything Is Cancelled
Even when the assessment order is deemed withdrawn after a valid return is furnished within 30 days, interest and late fee continue.
Failing to Reconcile Tax Liability
A taxpayer should verify the tax payable before filing the pending return and making payment.
Section 62 and GST Compliance
Section 62 demonstrates why timely return filing is an important part of GST compliance.
A registered taxpayer that regularly files returns generally determines its own liability and reports the relevant information through the prescribed GST system.
A taxpayer that does not file the required return can lose the benefit of having the liability determined through its own return and may instead face a best judgment assessment based on information available to the department.
This can make it more difficult for the taxpayer to control the assessment process and may result in additional compliance and financial consequences.
Key Points to Remember About Section 62
The most important points are:
- Section 62 deals with assessment of non-filers of returns.
- It applies to a registered person who fails to furnish a return under Section 39 or Section 45.
- The taxpayer must first have been served a notice under Section 46.
- The proper officer may then assess the tax liability to the best of his judgment.
- The officer must consider relevant material available or gathered.
- Information such as GSTR-1, GSTR-2A, e-way bills and other available information may be relevant to the assessment.
- The assessment order is issued in FORM GST ASMT-13.
- A summary of the order is uploaded in FORM GST DRC-07.
- The assessment order is subject to a five-year statutory time limit linked to the Section 44 annual-return date for the relevant financial year.
- The taxpayer gets an important 30-day opportunity after service of the assessment order.
- If a valid return is furnished within 30 days, the assessment order is deemed to be withdrawn.
- Withdrawal does not remove applicable interest under Section 50(1).
- Withdrawal does not remove applicable late fee under Section 47.
- If the taxpayer does not regularise the default, recovery proceedings may follow according to the applicable provisions.
- Section 62 is different from Section 61 scrutiny of returns.
- Section 62 is different from Section 63 assessment of certain unregistered persons.
- Section 62 is different from Section 64 summary assessment.
- A taxpayer should not ignore GSTR-3A or ASMT-13 notices/orders.
Conclusion
Section 62 of the CGST Act, 2017 provides a statutory mechanism for dealing with registered taxpayers who fail to furnish their GST returns even after receiving a notice under Section 46.
Under this provision, the proper officer may determine the taxpayer’s liability to the best of his judgment by considering relevant information available or gathered by the department. The resulting assessment order is issued in FORM GST ASMT-13, with its summary uploaded electronically in FORM GST DRC-07.
The provision also gives the taxpayer an important opportunity to regularise the default. If a valid return is furnished within 30 days of service of the assessment order, the assessment order is deemed to be withdrawn. However, applicable interest under Section 50(1) and late fee under Section 47 continue to remain payable.
For businesses, the safest approach is to file GST returns within the applicable time limits and respond promptly to any return-default notice. If a GSTR-3A or ASMT-13 is received, the taxpayer should carefully review the relevant tax period, tax liability and available records and take corrective action within the statutory time limits.
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