Section 62 - Assessment of non-filers of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017
Extract
..... 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, even after the service of a notice unde .....