Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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>Section 62: GST Tax Assessment for Non-Filers Allows Withdrawal if Return Filed Within 30 Days, Late Fees Apply.</h1> Section 62 of the Arunachal Pradesh Goods and Services Tax Act, 2017, addresses the assessment of tax liability for registered persons who fail to file returns as required under sections 39 or 45, despite receiving a notice under section 46. In such cases, a proper officer can assess the tax liability based on available information and issue an assessment order within five years from the due date for filing the annual return. If the registered person submits a valid return within 30 days of the assessment order, the order is withdrawn, but interest and late fees remain applicable.
TaxTMI 
TaxTMI 
