Section 62 of Uttarakhand GST Act 2017 : Assessment of non-filers returns
Section 62 of Uttarakhand GST Act 2017 ( Section 62 of Uttarakhand GST Act 2017 explains Assessment of non-filers returns and is covered in CHAPTER XII ASSESSMENT) Assessment of non-filers 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… Read More »