Order u/s 62 (Best Judgment)

What is the time limit for passing assessment order u/s 62 (Best Judgment) and 63 (Non-filers)?

One of my clients received this order for Non-filing of December GSTR3B from ASSISTANT COMMISSIONER (STATE TAX).
Replies (3)
time limit for issuing assessment order u/s 62 is five year from last date of annual return .
Sir my query is when the proper officer has the right to issue the order? immediately after the due date or after three months of due date or after due date of annual return. Please clarify.
i think it's after due date of annual return.

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