Author: Vinod Arora

CGST Section 62: Assessment of Non-filers of Returns

Provisions under Section 62 of the CGST Act 2017 relating to "Assessment of Non-filers of Returns".

Provisions under Section 61 of the CGST Act 2017 relating to "Scrutiny of Returns".

Provisions under Section 60 of the CGST Act 2017 relating to "Provisional Assessment Order"

Provisions under Section 59 of the CGST Act 2017 relating to "Self-Assessment of Taxes Payable".

Provisions under Section 58 of the CGST Act 2017 relating to "Utilisation of Consumer Welfare Fund".

Provisions under Section 57 of the Central Goods and Services Tax (CGST) Act, 2017 relating to "Consumer Welfare Fund".

Provisions under Section 56 of the CGST Act 2017 relating to "Interest on Delayed Refunds".

Provisions under Section 55 of the CGST Act 2017 relating to "Refund of Tax in Certain Cases".

Provisions under Section 54 of the CGST Act 2017 relating to "Refund of Tax".

Provisions under Section 53A of the CGST Act 2017 relating to "Transfer of Certain Amounts".