61 Assessment of unregistered persons – Revised Model GST Law ( Nov 2016)
Revised Model GST Law ( Nov 2016) Section 61 Revised Model GST Law ( Nov 2016) Assessment of unregistered persons Notwithstanding anything to the contrary contained in section 66 or section 67 , where a taxable person fails to obtain registration even though liable to do so, the proper officer may proceed to assess the… Read More »