Answer

1. F

   Facts

   If GSTR-10 is not filed, the officer first sends a notice and then can pass a best judgment assessment under Sec 62 in ASMT-13. The order is withdrawn if you file the return within 30 days of the order. Interest and late fee remain payable.

2. P

   Provisions and law

   • Sec 62, CGST Act 2017Best judgment assessment of a non-filer; order deemed withdrawn if a valid return is filed within 30 days
   • Sec 45, CGST Act 2017Final return GSTR-10 within 3 months of the cancellation date or the cancellation order, whichever is later
3. A

   Analysis

   Sec 62(2) gives you a clean route out: file GSTR-10 within 30 days of service of the ASMT-13 order and the order is deemed withdrawn. The officer's figure is often much higher than your real stock tax because it is an estimate. Filing the true return with workings replaces it. If 30 days have passed, the order stands and you need to appeal within the appeal time.

4. C

   Conclusion

   1. 1Note the date the ASMT-13 was served.
   2. 2File GSTR-10 with correct stock figures within 30 days.
   3. 3Pay late fee and any interest.
   4. 4Check that the order shows as withdrawn on the dashboard.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.