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Home Acts & Rules GST Acts CENTRAL GOODS AND SERVICES TAX ACT, 2017 Chapters List Chapter XII ASSESSMENT This
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Section 62 - Assessment of non-filers of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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..... 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 .....

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Section 62 - Assessment of non-filers of returns. - CENTRAL GOODS AND SERVICES TAX ACT, 2017

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  1. Notification No. 9/2017 - Dated: 28-6-2017 - Seeks to bring into force certain sections of the CGST Act, 2017 w.e.f 01.07.2017
  1. Section 83 - Provisional attachment to protect revenue in certain cases.
  2. Section 74 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilfull-misstatement or suppression of facts.
  3. Section 73 - Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts.
  4. Section 50 - Interest on delayed payment of tax.
  5. Section 47 - Levy of late fee.
  6. Section 46 - Notice to return defaulters.
  7. Section 45 - Final return.
  8. Section 44 - Annual return.
  9. Section 39 - Furnishing of returns.
  10. Section 127 - Power to impose penalty in certain cases.
  11. Rule 100 - Assessment in certain cases

 

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