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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XII  -  ASSESSMENT

TaxGPT

Summarize Section 62 by TaxGPT in
  AA   |   Print

Section 62 - Assessment of non-filers of returns.

62. (1) Notwithstanding anything to the contrary contained in section 73 or section 74 3[or section 74A], 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 taking into account all the relevan


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