Best Judgment Assessment Under GST

GST Certificate Course in India best option is CMA CLUB INDIA

As per Section 62 of the CGST Act, 2017 (i.e. assessment of non-filers of return) provides for best judgment assessment where a registered person fails to furnish the return even after the service of a notice and pass order taking into account all the relevant material which is available or which he has gathered within a period of five years from the due date of filing annual return. Similar provision exists for unregistered persons under Section 63 of the CGST Act, 2017.

Thank You.

Kind Regards

CMA Sandeep Kumar – Founder – CMA CLUB INDIA
GST Certificate Course in India best option is CMA CLUB INDIA



CMA CLUB INDIA is best option for GST Certificate Course

Inter State Level Free Regular Seminars by India’s Top Ranked GST Expert

One Day GST Workshop (Theory + Practical + Certificiate) Fee: 600/- Only

Also available GST Certificate Course

  1. Seven Day GST Certificate Course
  2. One Month GST Certificate Course
  3. Three Month GST Certificate Course

You can contact for more details – Mail Us at cmaclubindia@yahoo.com or Call Us +91 9868600010