60 Assessment of non-filers of returns – Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 60 Revised Model GST Law ( Nov 2016) Assessment of non-filers of returns (1) Where a registered taxable person fails to furnish the return required under section 34 or section 40, even after the service of a notice under section 41, the proper officer may proceed to… Read More »