Section 62 – GST – States – ASSESSMENT – Mizoram Goods and Services Tax Act, 2017 – Act-Rules – 62. Assessment of non-filers of returns – (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
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =