GSTGUY on Instagram: "Best Judgment Assessment under GST | Section 62 Explained with Story Forgot to file your GST return? Know what happens when the GST officer issues a Best Judgment Assessment under Section 62. In this story-based explainer, we cover how notices are issued, how tax is calculated on the basis of GSTR-2B data, what happens if you ignore it, and how you can avoid huge tax demands by filing your actual return within 60 days. Stay compliant and avoid penalties by understanding GST