Section 62 of CGST Act 2017: Assessment of non-filer of returns

Harsh Kaushik , Last updated: 06 May 2023  
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What does Section 62 say? Section 62 of CGST ACT 2017 talks about the assessment of those registered taxpayers who have not filed their GST returns within the prescribed due dates. The Proper Officer shall assess the Tax Liability along with necessary interest and penalties which shall be deposit

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Published by

Harsh Kaushik
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Category GST   Report

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