A valid return can withdraw the assessment, without cancelling every liability
Section 62(2) of the CGST Act provides deemed withdrawal of the covered best-judgment assessment where a valid return is furnished within sixty days of service. Its proviso allows a further sixty days with the specified additional late fee of ₹100 per day beyond the initial sixty days. Interest under section 50(1) and section 47 late fee continue as stated. Checked on 28 October 2026, this guide addresses the current statutory route, rather than an expired amnesty or the old thirty-day text. The additional-fee examples isolate the central provision; they do not calculate corresponding State/UT amounts, interest, ordinary late fee or notification-based relief. ICAI April 2026 GST bare law: CGST sections 2(117), 62 and Rule 100(1).
Identify a section 62 order before using this route
Section 62(1) concerns the registered person who has not furnished a section 39 or section 45 return even after section 46 notice. Rule 100(1) specifies ASMT-13 and electronic DRC-07 summary. An ASMT-14 notice under section 63, a scrutiny communication or a different demand order does not acquire this withdrawal route merely because a return is later filed. Reconcile the GSTIN, period, operative order, summary and evidence of service before starting the clock. A date shown on the order and its legally effective service date may differ. ICAI April 2026 GST bare law: CGST sections 2(117), 62 and Rule 100(1).
Prove validity rather than relying on a draft or payment alone
Section 2(117) defines valid return by reference to the section 39(1) return on which self-assessed tax has been paid in full. Review the actual return and payment position applicable to the case. A saved draft, challan deposit or GSTR-1 statement alone does not establish completion of the relevant valid return. Nor does depositing money in the electronic cash ledger itself prove that the required liability has been discharged. Retain the filed return, acknowledgment and ledger debit/payment reconciliation. ICAI April 2026 GST bare law: CGST sections 2(117), 62 and Rule 100(1).
Distinguish the initial window from the paid extension
The proviso's further period is finite. Build two end dates and a daily additional-fee working beginning beyond day sixty. A payment calculated at ₹100 per day is not an unlimited right to file after the second sixty-day window. Before relying on a late filing outside the statutory route, examine the actual order, available appeal or other legally supported remedy and its own limitation conditions. Do not promise automatic restoration merely because the taxpayer is now willing to pay. ICAI April 2026 GST bare law: CGST sections 2(117), 62 and Rule 100(1).
Do not treat deemed withdrawal as deletion of the underlying tax
Withdrawal concerns the estimated assessment order. The return's genuine self-assessed tax, continuing interest and late fee still need reconciliation. If the estimate was higher than the correct return amount, do not automatically book the entire difference as a cash refund; examine payments already made, their appropriation and the legally available adjustment or refund process. Preserve evidence for the deemed-withdrawal position and confirm the portal's demand status. A portal lag and a statutory entitlement are different factual questions requiring supported follow-up. ICAI April 2026 GST bare law: CGST sections 2(117), 62 and Rule 100(1).
Close each period independently
For multiple non-filed periods, maintain an order-and-return matrix rather than clearing every DRC-07 balance against one acknowledgment. Record service, day count, return validity, additional fee, interest, ordinary late fee and demand-status follow-up for each covered order. The calendar illustrations use elapsed calendar days after a stipulated service date and assume no order, notification or other rule alters that counting. They are not findings about an actual taxpayer's service dispute, holiday treatment, State law or historic relief notification. ICAI April 2026 GST bare law: CGST sections 2(117), 62 and Rule 100(1).
Applicable primary references
ICAI April 2026 GST bare law: CGST sections 2(117), 62 and Rule 100(1)
Six worked illustrations
All facts and amounts below are fictional. Assumptions describe the model, not additional statutory rules.
Illustrative example 1: The initial sixty-day calendar
Assume service on 1 May 2026. Sixty elapsed calendar days after that date end on 30 June 2026. A valid return on the assumed day sixty is within the initial model window; the proviso's central additional late fee is zero. Other continuing liabilities are separately assessed.
Illustrative example 2: The first day beyond sixty
On the same assumed service date, 1 July 2026 is day sixty-one. A qualifying valid return then has one day beyond sixty: the isolated additional central late fee is ₹100. Payment and every other proviso condition must also be met.
Illustrative example 3: A filing on day ninety
On the same calendar, 30 July 2026 is day ninety. The additional central fee is (90 − 60) × ₹100 = ₹3,000. This does not include the separate ordinary late fee or interest.
Illustrative example 4: The last day of the further period
On the same calendar, 29 August 2026 is day 120. The model additional central fee is 60 × ₹100 = ₹6,000. The second window is sixty further days, not an additional 120 days after the first sixty.
Illustrative example 5: A fee does not purchase an unlimited extension
30 August 2026 is day 121 on that calendar. Although a mechanical 61 × ₹100 gives ₹6,100, that number does not extend section 62(2)'s further sixty-day route. The taxpayer needs a separately supported remedy rather than an assumption of deemed withdrawal under this proviso.
Illustrative example 6: Reconcile full self-assessed payment
Assume a covered section 39 return self-assesses central tax ₹80,000, but only ₹65,000 has been discharged. The ₹15,000 shortfall must be resolved before treating that return as valid under section 2(117). If the statutory window remains open and full tax is then discharged, separately assessed illustrative interest ₹2,000 and ordinary late fee ₹5,000 bring that model tax-plus-those-charges total to ₹87,000, before any additional proviso fee or State/UT component.
Ten-step verification table
| Step | Action | Evidence |
|---|---|---|
| 1 | Identify the operative provision | Section 62 order versus another notice or demand |
| 2 | Reconcile entity and period | GSTIN, ASMT-13 and DRC-07 references |
| 3 | Verify prior notice and service | Section 46 record and order-service evidence |
| 4 | Fix the computation start | Legally effective service date and counting assumptions |
| 5 | Diary both windows | Initial sixty days and further sixty days |
| 6 | Prepare the complete return | Correct period, underlying supplies and self-assessment |
| 7 | Prove full tax discharge | Acknowledgment, cash/credit debit and payment bridge |
| 8 | Calculate each charge separately | Additional central fee, State/UT law, interest and ordinary late fee |
| 9 | Retain the withdrawal evidence | Valid-return date and satisfaction of statutory conditions |
| 10 | Close demand-status follow-up | Ledger/order reconciliation and supported further remedy if needed |
Sixteen practitioner FAQs
1. Does the current section still say thirty days?
The operative amendment substituted sixty days from 1 October 2023.
2. Does the second window add another sixty days?
Yes, subject to the proviso and additional fee.
3. What triggers the clock?
Service of the section 62(1) assessment order.
4. Is its printed date necessarily the service date?
No. Establish the actual legally effective service.
5. Which assessment form does Rule 100(1) specify?
ASMT-13, with the DRC-07 summary uploaded electronically.
6. Does every ASMT notice qualify?
No. Identify the section 62 order and statutory population.
7. Is a return draft sufficient?
No. Establish actual filing and validity.
8. Is a cash-ledger deposit alone proof of discharge?
No. Reconcile the actual liability payment and return.
9. What does section 2(117) require?
Its stated section 39(1) return must have self-assessed tax paid in full.
10. Is ₹100 the entire daily GST charge in every State?
These models isolate the central proviso; other components need separate law and facts.
11. Does additional fee accrue within the first sixty days under this proviso?
It applies beyond sixty days, as specified.
12. Can ₹6,100 buy day-121 withdrawal under this proviso?
No. The further sixty-day period is a limit.
13. Does withdrawal cancel section 50(1) interest?
The section expressly preserves the stated liability.
14. Does it cancel ordinary section 47 late fee?
The section expressly preserves that liability too.
15. Does a lower return liability create an automatic cash refund of the estimate?
No. Reconcile actual payments and the supported adjustment/refund route.
16. Can one acknowledgment clear unrelated period orders?
No. Match each covered order, period and valid-return evidence.
Conclusion
Track service of ASMT-13, furnish a valid return within the applicable window, and reconcile additional late fee separately from continuing interest and ordinary late fee.