Section 62 – Acts – ASSESSMENT – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 62 – 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 under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgement taking into account all the relevant ma
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