Answer

1. F

   Facts

   Not yet. You can still file within a further 60 days by paying an extra late fee of ₹100 a day of delay. The order is then withdrawn.

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62, CGST Act 2017If the return is still not filed, the officer can assess tax to the best of judgement; the order is withdrawn if a valid return is filed within 60 days, or a further 60 days with extra late fee of ₹100 a day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 47, CGST Act 2017Late fee for late returns
3. A

   Analysis

   The proviso to Sec 62(2) gives a second window of 60 days with an additional late fee of ₹100 for each day of delay. Example: you file 20 days after the first 60 days ended, so the extra late fee is ₹2,000, on top of the normal late fee and interest. After 120 days, the assessment stays and recovery can start.

4. C

   Conclusion

   1. 1Count the days since the order.
   2. 2Work out the extra late fee at ₹100 a day.
   3. 3File the return with tax, interest, normal late fee and the extra fee.
   4. 4Check that the order shows as withdrawn.

After 120 days the order can only be challenged by appeal, which is harder.

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