Answer

1. F

   Facts

   Yes. If you file a valid return within 60 days of the ASMT-13 order, the order is treated as withdrawn. Interest and late fee still apply.

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62, CGST Act 2017If the return is still not filed, the officer can assess tax to the best of judgement; the order is withdrawn if a valid return is filed within 60 days, or a further 60 days with extra late fee of ₹100 a day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

   Analysis

   Sec 62(2) gives 60 days, raised from 30 days from 1 October 2023. A 'valid return' means one filed with full tax paid. Example: ASMT-13 served on 1 November 2026 assessing ₹3 lakh; you file GSTR-3B by 31 December 2026 with your actual tax of ₹1.2 lakh plus interest and late fee, and the order falls away.

4. C

   Conclusion

   1. 1Note the date the ASMT-13 was served.
   2. 2Count 60 days.
   3. 3Prepare the return with correct figures.
   4. 4Pay tax, interest and late fee and file.
   5. 5Keep proof and check the demand is removed.

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