All about Section 62 of the CGST Act
Every registered taxpayer must furnish return for the supplies made or received and discharge resultant tax liability for the aforesaid tax period by the due date. If the registered taxable person does not file his return even after the notice he will be sent a notice u/s 62. If he does not file the return, the proper officer will assess the tax liability to the best of his judgement. He will assess based on the available information. Assessment of Non-Filers Section 62 of the CGST Act is procreated as under: (1) Notwithstanding anything to the contrary contained in section 73 or section 74, 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 judgment 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 ...