Compiler on Section 62 - Assessment of non-filers of GST returns

62.1.2 Time limit for issuance of assessment order = 5 yrs from due date of annual return

Question No.	Institute	Level	Term	QN	M
Quesiton-1	ICSI	E	D21-O	100	1
Quesiton-2	ICSI	E	J19-O	97	1

Question-1 [ICSI-E-D21-O-100-1]

The time limit for issurance of order of best Judgment Assessment under CGST Act, 2017 is :

(A) 5 years from the date specified for furnishing of the annual return for the financial year to which the tax not paid relates

(B) 6 years from the date specified for furnishing of the annual return for the financial year to which the tax not paid relates

(C) 7 years from the date specified for furnishing of the annual return for the financial year to which the tax not paid relates

(D) None of the above

Quesiton-2 [ICSI-E-J19-O-97-1]

The Proper Officer may make the best judgment assessment of the registered person where he fails to file general return under section 39 or final return undersection 45 even after notice given under section 46 of the CGST Act, 2017 within ________ years from the due date of annual return of the period to which the tax not paid relates.

(A) 5; (B) 3; (C) 2; (D) 1

62.1.4 Deemed withdrawal of assessment Order on furnishing of valid return within 30 days of order

Question No.	Institute	Level	Term	QN	M
Quesiton-1	ICSI	P	D21-O	4(c)	5

Quesiton-1 [ICSI-P-D21-O-4(c)-5]

Define the powers of proper officer for passing Best Judgment Assessment u/s 62 of CGST Act, 2017. What is the time limit of passing such orders and what are the circumstances of withdrawal of such assessment orders?

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Compiler on Section 62 - Assessment of non-filers of GST returns