Write short note on the 'Assessment of Non-filer of returns' under section 62 of the CGST Act, 2017. OR Under what circumstances, special audit…

Assessment of non-filer of returns under section 62 of the CGST Act, 2017: Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person- fails to furnish the monthly/quarterly return under section 39 or fails to furnish the final return under section 45 even after service of a notice requiring him to furnish the return within a period of 15 days, the proper officer may assess the tax liability of said person to the best of his judgement taking into account all the relevant material which is available or which he has gathered. The assessment order shall be issued within a period of 5 years from the date specified for furnishing of the annual return for the financial year to which the tax not paid relates. Where the registered person furnishes a valid return within 60 days of service of the assessment order passed above, the said assessment order shall be deemed to have been withdrawn but the liability for payment of interest /late fee shall continue. Otherwise, he may furnish the same within a further period of 60 days on payment of an additional late fee of ₹ 100 for each day of delay beyond 60 days of the service of the said assessment order. In such case, said order shall be deemed to have been withdrawn, but the liability to pay interest/late fee shall continue. OR Alternative Answer Following are the circumstances in which special audit may be directed: If at any stage of scrutiny, inquiry, investigation or any other proceedings before him, any officer not below the rank of Assistant Commissioner, having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that - the value has not been correctly declared; or the credit availed is not within the normal limits, he may, with the prior approval of the Commissioner, issue a direction to the registered person by a communication in writing to get his records including books of account examined and audited by a chartered accountant or a cost accountant as may be nominated by the Commissioner. Yes, the provisions of special audit shall have effect even if the accounts of the registered person have been audited under any other provisions of the GST law.