TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tax Authorities Use Section 62 of GST Act for Assessments When Taxpayers Fail to File Returns</h1> An assessment order under section 62 of the GST Act involves the issuance of Form GST ASMT-13, part of the assessment and audit procedures outlined in the GST Draft Rules dated April 13, 2017. This statutory provision allows tax authorities to assess tax liability based on available records when a taxpayer fails to file returns. The process is governed by specific legislation, rules, and regulations related to taxation, ensuring compliance and enforcement of tax laws. The assessment aims to determine the correct tax amount due from the taxpayer in the absence of filed returns.
TaxTMI 
TaxTMI 
