Section 62 of Sikkim GST Act 2017 : Assessment of non-filers of returns
Section 62 of Sikkim GST Act 2017 [ Section 62 of Sikkim GST Act 2017 explains Assessment of non-filers of returns and is covered in CHAPTER XII ASSESSMENT ] [ Enforced with effect from 1-7-2017. ] 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… Read More »