Section 62 Delhi GST Act 2017 : Assessment of non-filers of returns
Section 62 Delhi GST Act 2017 ( Section 62 Delhi GST Act 2017 explains Assessment of non-filers of returns and is covered in CHAPTER- XII ASSESSMENT ) Assessment of non-filers of returns 62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 45,… Read More »