Section 62 UP GST Act 2017 : Assessment of non-filers of returns
Section 62 UP GST Act 2017 [ Section 62 UP GST Act 2017 (Uttar Pradesh 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 »