What is the procedure to be adopted if return is not filed within 30 days from the service of Assessment Order passed under Section 62(1) ?
As per the provisions of Section 46 of CGST Act, when a registered person fails to file return including Final Return, a notice in Form GSTR-3A can be issued electronically aksing the registered person to furnish such return within 15 days.
However, if even after serving notice, the registered person fails to file the any return, the proper officer may assess the tax liability of the taxable 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 said return relates.
As per Section 62(2), if the registered person furnishes valid return within 30 dyas from the service of Assessment Order, the said assessment order is deemed to have been withdrawn.
If it is filed after 30 days, what is the procedure to remove the liability raised against the registered person ?