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Direct and Indirect Taxation · Returns and Payment of Taxes

Assessment of Non-Filers of Returns under Section 62 CGST

Updated 10 October 2026 · Fact-checked

Section 62 CGST lets the proper officer assess a registered person who does not file a return even after a section 46 notice. The officer uses available relevant material and best judgment, issues an order in FORM GST ASMT-13, and the order is deemed withdrawn if you file a valid return within 30 days.

Understand Assessment of Non-Filers of Returns

A registered person must file returns on time. If you do not, the officer sends a notice under section 46 asking you to file the return within 15 days. This notice is the gateway. Without it, section 62 cannot start.

If you still do not file the return within 15 days of the section 46 notice, the proper officer may assess your tax liability to the best of his judgment. He looks at all relevant material available or gathered by him. This is called best judgment assessment. It is not a guess. It must rest on evidence such as past returns, e-way bill data, and purchase or sales records.

The officer then issues an assessment order in FORM GST ASMT-13 and uploads a summary in FORM GST DRC-07.

The law protects you if you act in time. Under section 62(2), if you furnish a valid return within 30 days of the assessment order, the order is deemed withdrawn. But interest under section 50(1) and late fee under section 47 still remain payable. Think of the order as a temporary measure that gives way once you comply.

Key rules to remember

Notice before assessment
Section 46 notice → return to be filed within 15 days
Section 62 applies only if the return is still not filed after the notice.
Basis of assessment
Best judgment on relevant material available or gathered by the proper officer
Applies to a registered person who fails to furnish the return after the section 46 notice.
Order and recovery summary
Assessment order in FORM GST ASMT-13; summary in FORM GST DRC-07
Order is issued by the proper officer.
Withdrawal (section 62(2))
Valid return furnished within 30 days of the order → order deemed withdrawn
Interest under section 50(1) and late fee under section 47 remain payable.

How to solve Assessment of Non-Filers of Returns questions

Use this order for any question on section 62. It keeps the answer complete and earns step marks.

  1. 1Check that the person is registered and that a return was due but not filed.
  2. 2Confirm a notice under section 46 was issued and the 15-day period has expired without a return.
  3. 3State that the officer may assess using best judgment on relevant material available or gathered.
  4. 4Name the order: FORM GST ASMT-13, with the summary in FORM GST DRC-07.
  5. 5Check if a valid return was filed within 30 days of the order. If yes, the order is deemed withdrawn under section 62(2).
  6. 6Add that interest under section 50(1) and late fee under section 47 remain payable even after withdrawal.
  7. 7Write the conclusion clearly in one line.

Quickest way: 15-30 check

When to use it: Use for short MCQs and 2-3 mark parts that test the numbers in section 62.

  1. 15 days: time to file after the section 46 notice.
  2. 30 days: time to file a valid return after the order for deemed withdrawal.
  3. Form: ASMT-13 for the order.
  4. Interest and late fee survive withdrawal.

Common mistakes in Assessment of Non-Filers of Returns

  • Applying section 62 without a section 46 notice.

    Students focus on the non-filing and forget the procedural step.

    Fix: Always state the notice first. Section 62 applies only if the return remains unfiled after the notice.

  • Mixing up the 15-day and 30-day periods.

    Both periods relate to filing the same return.

    Fix: 15 days run from the notice. 30 days run from the assessment order.

  • Saying withdrawal cancels interest and late fee.

    Students think the whole order disappears.

    Fix: The order is deemed withdrawn, but interest under section 50(1) and late fee under section 47 are still payable.

  • Calling best judgment a free estimate by the officer.

    The word judgment sounds subjective.

    Fix: Write that it must be based on relevant material available or gathered by the officer.

Worked examples

Example 1

Ganesh Traders, Pune, a registered person, did not file its GSTR-3B for a month. The officer issued a section 46 notice. Ganesh still did not file within 15 days. Can the officer proceed under section 62? On what basis?

Show the solution
  1. Ganesh is registered and the return was due but not filed.
  2. A section 46 notice was issued and the 15-day period expired without filing.
  3. The condition for section 62 is therefore met.
  4. The officer may assess the tax liability using best judgment on relevant material available or gathered by him.
  5. The order will be issued in FORM GST ASMT-13, with the summary in FORM GST DRC-07.

Answer: Yes. The officer can make a best judgment assessment under section 62 using relevant material, and issue an order in FORM GST ASMT-13.

Example 2

An assessment order under section 62 was issued to Kaveri Enterprises on 10 June. Kaveri filed a valid return on 25 June and paid the tax. What is the effect on the order? Are interest and late fee payable?

Show the solution
  1. The return was filed 15 days after the order (10 June to 25 June).
  2. This is within 30 days of the order.
  3. A valid return furnished within 30 days means the assessment order is deemed withdrawn under section 62(2).
  4. Withdrawal does not remove interest under section 50(1) or late fee under section 47.
  5. Kaveri must pay both along with the tax.

Answer: The order is deemed withdrawn, but Kaveri must still pay interest under section 50(1) and late fee under section 47.

Exam tips

  • Memorise the two numbers: 15 days and 30 days, and attach each to its trigger.
  • In written answers, list the sequence: notice, wait, best judgment, order, withdrawal.
  • Mention ASMT-13 by name. It is a common MCQ point.
  • Always add the line on interest and late fee after withdrawal. Many students skip it.
  • No negative marking applies in Section A, so attempt every MCQ.

Practice questions from Returns and Payment of Taxes

Assessment of Non-Filers of Returns in other exams

The same ground in other exams, if you are preparing for more than one or want another angle on it.

Assessment of Non-Filers of Returns: frequently asked questions

What happens if a GST return is not filed for six months?

You may get a section 46 notice to file within 15 days. If you still do not file, the officer can assess you under section 62 on best judgment. Late fee and interest also accrue, and continued non-filing can lead to cancellation of registration.

What is best judgment assessment under GST?

It is an assessment by the proper officer based on relevant material available or gathered, when a registered person does not file a return after notice. It is made under section 62.

Can a section 62 order be withdrawn?

Yes. Under section 62(2), if you furnish a valid return within 30 days of the order, the order is deemed withdrawn. Interest and late fee still apply.

Which form is used for the section 62 order?

The assessment order is issued in FORM GST ASMT-13. A summary is uploaded in FORM GST DRC-07.