Answer

1. F

   Facts

   The easiest fix is to file the actual return within the time allowed, which withdraws the order. An appeal is only needed if that window is gone.

2. P

   Provisions and law

   • Sec 62, CGST Act 2017If the return is still not filed, the officer can assess tax to the best of judgement; the order is withdrawn if a valid return is filed within 60 days, or a further 60 days with extra late fee of ₹100 a day
   • Sec 107, CGST Act 2017Appeal against an order within 3 months
3. A

   Analysis

   Sec 62(2) withdraws the order once a valid return is filed in time, so you pay only your real tax with interest and late fee. Example: ASMT-13 says ₹4 lakh, your real tax is ₹90,000; filing the return within 60 days saves you from arguing about the estimate. Only after 120 days do you need an appeal.

4. C

   Conclusion

   1. 1Check how many days have passed since the order.
   2. 2If within 120 days, file the actual return.
   3. 3Pay extra late fee if past 60 days.
   4. 4If past 120 days, consult on an appeal.

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