Assessment of Non-filers of Return under Section 62 of CGST Act

Udaya Chandran , Last updated: 02 February 2024  
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Where a registered person fails to furnish monthly or quarterly returns under Section 39 or the final return under Section 45, a notice in Form GSTR-3A shall be issued by the proper officer requiring him to furnish such returns within 15 days under Section 46. According to Section 62, when the re

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Published by

Udaya Chandran
(Manager - Accounts & Taxation)
Category GST   Report

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