Assessment of non-filers of returns
Section 62, CGST Act
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Amendment history
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Section 62 is BEST-JUDGMENT ASSESSMENT of a registered NON-FILER: after a s.46 notice, the officer assesses tax to the best of his judgement; but if the person files the pending return within 30 days (later extended to 60) of the order, the assessment is withdrawn.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
The order in ASMT-13 is withdrawn if the return is filed within thirty days – extended to sixty days with additional late fee by the Finance Act 2023 amendment.
Withdrawal of the order does not wipe out interest and late fee, which remain payable.
The five-year limit for passing the order runs from the due date of the annual return for the year.
Questions people actually ask
Real questions we get on this provision, answered straight.
A best-judgment order was passed against us last month. Can we get out of it?+
Yes – file the pending return within sixty days of the order with the late fee, and the assessment order is deemed withdrawn under section 62(2). Interest and late fee still stand, so file quickly rather than appeal.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
1,661 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
Read the full provision+
(1) Notwithstanding anything to the contrary contained in section 73 or section 74 3 [or section 74A] , where a registered person fails to furnish the return under section 39 or section 45 , 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 judgement taking into account all the relevant material which is available or which he has gathered and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates.
(2) Where the registered person furnishes a valid return within 1 [sixty days] of the service of the assessment order under sub-section (1), the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest under sub-section
(1) of section 50 or for payment of late fee under section 47 shall continue. 2 [Provided that where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section
(1) of section 50 or to pay late fee under section 47 shall continue.]
High Court cases on this section
Judgments in our index that cite this provision. Being listed does not make a case good law — it may have been appealed or distinguished since. Read it before relying on it.
M/s. Goodwill Insulations, v. THE ASSISTANT COMMISSIONER(ST)(FAC)
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M/s. Goodwill Insulations, v. The Assistant Commissioner (ST) (FAC),
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PSD SERVICES AND INNOVATIONS v. THE ASSISTANT COMMISSIONER(ST)
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Jaswanth Agencies, v. State Tax Officer
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Jaswanth Agencies, v. State Tax Officer
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Jaswanth Agencies, v. State Tax Officer,
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M/s. Rama Enterprises v. The Assistant Commissioner (ST)
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SWATI PUBLICATIONS v. THE ASSISTANT COMMISSIONER (ST)
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97 more on record. Search all GST case law →
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-10-01 · Substituted
28/2023-C.T.
Substituted ( w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T. , dated 31st July, 2023. ) by s. 148 of The Finance Act 2023 (No. 8 of 2023) for "thir …
2023-10-01 · Inserted
28/2023-C.T.
Inserted ( w.e.f. 1st October, 2023 vide Notification No. 28/2023-C.T. , dated 31st July, 2023. ) by s. 148 of The Finance Act 2023 (No. 8 of 2023).
date not stated · Inserted
Inserted by section 130 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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