A Quick Overview of GST Section 62 Assessment for Non-GST Return Filers | Tax Professional Blogs | Scoop.it
From blog.saginfotech.com - December 13, 2023 12:45 AM

Section 62 of the CGST Act 2017 applies to registered assesses who fail to file their GST returns by the deadlines. The appointed officer computes the tax liability, including any applicable interest and penalties, which the registered assessee is required to pay upon receipt of a notice from the relevant authority. Learn about the assessment procedure for non-filers of GST returns under Section 62 of the CGST Act, including information on interest, fines, timelines, and more.