Section 62 Jharkhand GST Act 2017 : Assessment of non-filers of returns.
Section 62 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 62 Jharkhand 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… Read More »