Section 62
Assessment of non-filers of returns
In force
Section 62. Assessment of non-filers of returns.
(1) 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 and issue an assessment order within a period of five years.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-62.html
- Source confidence: Pending verification
Quick facts
- Section
- 62
- Chapter
- XII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 1