Section 62 Odisha GST Act 2017 : Assessment of non-filers of returns
Section 62 Odisha GST Act 2017 [ Section 62 Odisha GST Act 2017 explains Assessment of non-filers of returnsand is covered in Chapter XII : Assessment ] 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… Read More »