Assessment of non-filers of returns
Section 62
GST – States
ASSESSMENT
Bihar Goods and Services Tax Act, 2017
62. Assessment of non-filers of returns.-
\n(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 t<\/p>\n
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