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Section 62 of the CGST Act, 2017

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GST›CGST Act, 2017›Chapter XII, Assessment

At a glance

Entitlement and conditions

62(2)A valid return within sixty days of assessment-order service deems the order withdrawn, while section 50(1) interest and section 47 late fees continue.
62(2) provisoA further sixty-day window permits the same withdrawal on a valid return and an additional one hundred rupees per day beyond the initial sixty days; ordinary interest and late fees continue.

Procedure, powers and definitions

62(1)Overriding sections 73, 74 and 74A, failure to file a section 39 or 45 return despite section 46 notice permits best-judgment assessment using relevant available or gathered material, within five years of the relevant section 44 annual-return date.
62The law does not settle the annual-return starting date for exempt filers or how the amended windows apply across their commencement; the section 74A insertion date is unstated.

Section 62 permits best-judgment assessment after the specified return remains unfiled despite notice, overriding sections 73, 74 and 74A. A valid return within the stated window withdraws the assessment while preserving interest and ordinary late fees. An additional window carries an extra daily fee. The expanded windows apply from 1 October 2023; the section 74A insertion has no stated commencement date.^[1]

Quick facts

Section 62, CGST Act, 2017

Assessment of non-filers of returns

Provision
Act	Central Goods and Services Tax Act, 2017
Chapter	XII, Assessment
Section title	Assessment of non-filers of returns
In force from	1 July 2017^[1]
Amendments
Last amendment	16 August 2024: Inserted the words "or section 74A" in sub-section (1). (section 130 of The Finance Act (No. 2) Act, 2024, No. 15 of 2024, dated 16.08.2024)
Amendments	4 footnotes in the CBIC text (table)
Related provisions
Rules	Rule 100 of the CGST Rules, 2017
Sections	2, 39, 44, 45, 46, 47, 50, 73, 74, 74A
Structure 62(1) opening wordsThe failure that lets the officer assess 62(1) middle wordsThe assessment to the best of judgement 62(1) closing wordsThe five years for issuing the order 62(1) opening wordsThe determinations this section operates notwithstanding 62(2)The valid return that withdraws the order the proviso to 62(2)The further period on an additional late fee
Source
Law text	CBIC tax information portal, served on 17 September 2026^[1]
Questions reviewed	Prashant Prakash, 22 September 2026

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.^[1] The Act as published in the Gazette of India is the legal source.

Section 62, verbatim (show)

Section 62

* Section 62. Assessment of non-filers of returns.-

(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.]

*Enforced w.e.f. 1st July, 2017.

1. 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 "thirty days".

2. 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).

3. Inserted by section 130 of The Finance Act (No. 2) Act, 2024 No. 15 of 2024 dated 16.08.2024.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Scope the section as a whole

Questions to answer on the file1 question

What is the matter about?

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The failure that lets the officer assess 62(1) opening words

Questions to answer on the file5 questions

Is the person registered under this Act?
Which return has the person failed to furnish: a return under section 39, a return under section 45 or none of these?
Has a notice under section 46 been served on the person?
On what date was the notice under section 46 served?
Has the person still failed to furnish the return after that service?

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The assessment to the best of judgement 62(1) middle words

Questions to answer on the file4 questions

Has the proper officer proceeded to assess the tax liability of the person?
Was the assessment made to the best of the officer's judgement?
Did the officer take into account all the relevant material available to him or gathered by him?
Has an assessment order been issued?

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The five years for issuing the order 62(1) closing words

Questions to answer on the file3 questions

To which financial year does the tax not paid relate?
What is the date specified under section 44 for furnishing the annual return for that financial year?
On what date was the assessment order issued?

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The determinations this section operates notwithstanding 62(1) opening words

Questions to answer on the file2 questions

Under which section is that proceeding: section 73, section 74, section 74A or none of these?
Does the period fall on or after the date from which the reference to section 74A was inserted into this sub-section?

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The valid return that withdraws the order 62(2)

Questions to answer on the file9 questions

On what date was the assessment order served on the registered person?
Has the person furnished a return under sub-section (1) of section 39?
Has the self-assessed tax shown in that return been paid in full?
On what date was that return furnished?
Which wording of sub-section (2) governs the assessment order: sixty days, as substituted with effect from 1st October, 2023 or thirty days, the wording before that substitution?
Is the return furnished a valid return?
Was the valid return furnished within the days sub-section (2) allows from the service of the assessment order?
Has interest under sub-section (1) of section 50 been paid or provided for the delay?
Has the late fee under section 47 been paid or provided?

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The further period on an additional late fee the proviso to 62(2)

Questions to answer on the file5 questions

Does the proviso apply to the assessment order, having been inserted with effect from 1st October, 2023?
Did the person fail to furnish a valid return within sixty days of the service of the assessment order?
Was the valid return furnished within a further period of sixty days?
How many days of delay beyond sixty days of the service of the assessment order elapsed?
Has an additional late fee of one hundred rupees for each day of that delay been paid?

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Amendment history

The CBIC text carries 4 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.^[1]

Amendments to section 62 as footnoted in the CBIC text
Note	Change	Instrument	Effective from
	Enforced the section.	—	1st July, 2017
1	Substituted "sixty days" for "thirty days" in sub-section (2).	section 148 of The Finance Act 2023 (No. 8 of 2023)^[2]	1st October, 2023
2	Inserted the proviso to sub-section (2).	section 148 of The Finance Act 2023 (No. 8 of 2023)^[2]	1st October, 2023
3	Inserted the words "or section 74A" in sub-section (1).	section 130 of The Finance Act (No. 2) Act, 2024, No. 15 of 2024, dated 16.08.2024^[3]	the source's footnote gives no effective date for the insertion; the date shown is the date of the amending Act

Provisions connected to Section 62
Provision	Connection	Words that tie them
Section 73	Section 73, S74, S74A overridden by this provision	62(1) "Notwithstanding anything to the contrary contained in section 73 or section 74 3[or section 74A]"
Section 39	this provision requires Section 39	62(1) "fails to furnish the return under section 39"
Section 45	this provision requires Section 45	62(1) "or section 45"
Section 46	this provision requires Section 46	62(1) "even after the service of a notice under section 46"
Section 44	this provision requires Section 44	62(1) "from the date specified under section 44 for furnishing of the annual return"
Section 50	62(2) requires Section 50 sub-section (1)	62(2) "the liability for payment of interest under sub-section (1) of section 50... shall continue"
Section 47	62(2) requires Section 47	62(2) "or for payment of late fee under section 47 shall continue"
Section 2	this provision defined by Section 2 clause (117)	s.2(117) "valid return means a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full"
Rule 100 of the CGST Rules, 2017	this provision prescribed by rule 100 of the CGST Rules 2017	62(1) "issue an assessment order"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (3)

Number	Date	Subject
Circular No. 129/48/2019-GST	24 December 2019	Standard Operating Procedure to be followed in case of non-filers of returns-reg.
Circular No. 69/43/2018-GST	26 October 2018	Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16
Circular No. 3/03/2017-GST	5 July 2017	Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.

Notifications (3)

Number	Date	Subject
Notification No. 06/2023-Central Tax	31 March 2023	Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 amended by a later instrument
Notification No. 16/2019-Central Tax	29 March 2019	Seeks to make Second Amendment (2019) to CGST Rules.
Notification No. 10/2017-Central Tax	28 June 2017	Seeks to amend CGST Rules notification no 3/2017-Central Tax dt 19.06.2017 amended by a later instrument

Unsettled questions

The words of section 62 do not answer these questions. Where one decides a matter on the file, the answer depends on the position taken on it.

From what date does the reference to section 74A, inserted into section 61(3) by section 129 and into section 62(1) by section 130 of the Finance (No. 2) Act, 2024, apply? The source's footnotes give the amending Act and its date of 16.08.2024 and no commencement date for either insertion.
The sub-section fixes the starting point only as "the date specified under section 44 for furnishing of the annual return", and section 44 exempts some classes of person from furnishing it.
Do the substituted period of sixty days and the proviso inserted with effect from 1 October 2023 apply where the assessment order was served before that date and the valid return is furnished after it? Neither footnote says whether the new wording reaches an order already served.

See also

Section 46 of the CGST Act, 2017: notice to return defaulters
Section 44 of the CGST Act, 2017: annual return
Section 47 of the CGST Act, 2017: levy of late fee
Section 50 of the CGST Act, 2017: interest on delayed payment of tax

References

Central Board of Indirect Taxes and Customs. "Section 62. Assessment of non-filers of returns". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 4. Retrieved 17 September 2026.
The Finance Act, 2023. Cited in CBIC footnotes 1 and 2.
The Finance Act (No. 2) Act, 2024. Cited in CBIC footnote 3.

External links

CGST Act, 2017, Section 62 on the CBIC tax information portal