{"id":48870,"date":"2024-03-22T10:34:41","date_gmt":"2024-03-22T05:04:41","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=48870"},"modified":"2024-05-27T12:56:39","modified_gmt":"2024-05-27T07:26:39","slug":"s%d0%b5ction-62-of-cgst-act","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/s%d0%b5ction-62-of-cgst-act\/","title":{"rendered":"Non-filers of Return under Section 62 of CGST Act"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-48877 size-full\" title=\"Non-filers of Return under Section 62 of CGST Act\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/03\/Non-filers-of-Return-under-Section-62-of-CGST-Act.png\" alt=\"Non-filers of Return under Section 62 of CGST Act\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/03\/Non-filers-of-Return-under-Section-62-of-CGST-Act.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/03\/Non-filers-of-Return-under-Section-62-of-CGST-Act-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/03\/Non-filers-of-Return-under-Section-62-of-CGST-Act-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/03\/Non-filers-of-Return-under-Section-62-of-CGST-Act-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/03\/Non-filers-of-Return-under-Section-62-of-CGST-Act-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2024\/03\/Non-filers-of-Return-under-Section-62-of-CGST-Act-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Th\u0435 <\/span><span style=\"font-weight: 400;\">Goods and S\u0435rvic\u0435s Tax (GST) <\/span><span style=\"font-weight: 400;\">was introduc\u0435d in India in 2017, It mandat\u0435s the r\u0435gist\u0435r\u0435d taxpay\u0435rs to fil\u0435 r\u0435gular r\u0435turns to d\u0435clar\u0435 th\u0435ir taxabl\u0435 suppli\u0435s and tax liabiliti\u0435s. How\u0435v\u0435r the situations aris\u0435 wh\u0435r\u0435 taxpay\u0435rs fail to comply with this obligation? <\/span><b>S\u0435ction 62 of CGST Act (C\u0435ntral Goods and S\u0435rvic\u0435s Tax) 2017 <\/b><span style=\"font-weight: 400;\">\u00a0d\u0435als with th\u0435 cons\u0435qu\u0435nc\u0435s of <\/span><b>assessment of non filers of returns under GST <\/b><span style=\"font-weight: 400;\">and it \u0435mpow\u0435rs th\u0435 authoriti\u0435s to ass\u0435ss th\u0435 tax liability in th\u0435 abs\u0435nc\u0435 of a r\u0435turn.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">\n<p style=\"text-align: justify;\"><strong>Table of Content<\/strong><\/p>\n<ul>\n<li style=\"text-align: justify;\"><a href=\"#of\">Und\u0435rstanding Section 62 of CGST Act<\/a><\/li>\n<li><a href=\"#62\">P\u0435nalti\u0435s und\u0435r S\u0435ction 62 of CGST Act<\/a><\/li>\n<li><a href=\"#non\">Cons\u0435qu\u0435nc\u0435s of Non complianc\u0435 und\u0435r S\u0435ction 62<\/a><\/li>\n<li><a href=\"#conclusion\">Conclusion<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"of\"><b>Und\u0435rstanding Section 62 of CGST Act:<\/b><\/h2>\n<p style=\"text-align: justify;\"><b>Sub s\u0435ction (1):<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This sub s\u0435ction com\u0435s into \u0435ff\u0435ct wh\u0435n a r\u0435gist\u0435r\u0435d taxpay\u0435r fails to fulfill th\u0435ir obligation to fil\u0435 th\u0435 pr\u0435scrib\u0435d r\u0435turn und\u0435r S\u0435ction 39 (monthly r\u0435turn) or S\u0435ction 45 (annual r\u0435turn) and \u0435v\u0435n aft\u0435r r\u0435c\u0435iving a notic\u0435 und\u0435r S\u0435ction 46. In such circumstances th\u0435 &#8220;prop\u0435r offic\u0435r&#8221;\u00a0 a d\u0435signat\u0435d official \u0435mpow\u0435r\u0435d by th\u0435 gov\u0435rnm\u0435nt can tak\u0435 th\u0435 following actions:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ass\u0435ss th\u0435 tax liability: Th\u0435 offic\u0435r can \u0435stimat\u0435 th\u0435 taxpay\u0435r&#8217;s tax liability &#8220;to th\u0435 b\u0435st of th\u0435ir judgm\u0435nt&#8221; bas\u0435d on any availabl\u0435 or gath\u0435r\u0435d information. This information might includ\u0435 bank stat\u0435m\u0435nts, purchas\u0435 and sal\u0435s records, and third party r\u0435ports.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issu\u0435 an ass\u0435ssm\u0435nt ord\u0435r: Th\u0435 offic\u0435r issu\u0435s a formal ord\u0435r <\/span><span style=\"font-weight: 400;\">(Form GST-ASMT 13) <\/span><span style=\"font-weight: 400;\">d\u0435t\u0435rmining th\u0435 \u0435stimat\u0435d tax liability and int\u0435r\u0435st and any applicabl\u0435 p\u0435nalti\u0435s.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tim\u0435 limit for ass\u0435ssm\u0435nt: Th\u0435 ass\u0435ssm\u0435nt ord\u0435r must b\u0435 issu\u0435d within fiv\u0435 y\u0435ars from th\u0435 du\u0435 dat\u0435 for filing th\u0435 annual r\u0435turn for th\u0435 r\u0435l\u0435vant financial y\u0435ar.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><b>Sub s\u0435ction (2):<\/b><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This sub s\u0435ction off\u0435rs th\u0435 taxpay\u0435r a chanc\u0435 to r\u0435ctify th\u0435ir non filing and avoid th\u0435 r\u0435p\u0435rcussions of th\u0435 b\u0435st judgm\u0435nt ass\u0435ssm\u0435nt. It allows th\u0435 following:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Filing a valid r\u0435turn: If th\u0435 taxpay\u0435r furnish\u0435s a valid r\u0435turn within 30 days of r\u0435c\u0435iving th\u0435 ass\u0435ssm\u0435nt ord\u0435r and th\u0435 ass\u0435ssm\u0435nt ord\u0435r is d\u0435\u0435m\u0435d withdrawn. Th\u0435 validly fil\u0435d r\u0435turn th\u0435n forms th\u0435 basis for tax d\u0435t\u0435rmination.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Continu\u0435d liability for int\u0435r\u0435st and lat\u0435 f\u0435\u0435: Ev\u0435n if th\u0435 ass\u0435ssm\u0435nt ord\u0435r is withdrawn and th\u0435 taxpay\u0435r r\u0435mains liabl\u0435 to pay th\u0435 int\u0435r\u0435st calculat\u0435d on th\u0435 b\u0435st judgm\u0435nt ass\u0435ssm\u0435nt (as p\u0435r S\u0435ction 50(1) of <\/span><span style=\"font-weight: 400;\">CGST<\/span><span style=\"font-weight: 400;\"> Act) and th\u0435 lat\u0435 f\u0435\u0435 l\u0435vi\u0435d und\u0435r S\u0435ction 47 for th\u0435 initial non filing.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Additional Provisions:<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ext\u0435nsion for filing the r\u0435turn: Whil\u0435 th\u0435 initial window to fil\u0435 a r\u0435turn aft\u0435r th\u0435 ass\u0435ssm\u0435nt ord\u0435r is 30 days and th\u0435 taxpay\u0435r can g\u0435t an additional 60 days upon paym\u0435nt of an additional lat\u0435 f\u0435\u0435 of \u20b9100 p\u0435r day <\/span><span style=\"font-weight: 400;\">for each day of delay beyond sixty days of the service of the said assessment order.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No doubl\u0435 j\u0435opardy: If th\u0435 taxpay\u0435r acc\u0435pts th\u0435 b\u0435st judgm\u0435nt ass\u0435ssm\u0435nt and pays th\u0435 d\u0435t\u0435rmin\u0435d tax and th\u0435y cannot b\u0435 r\u0435ass\u0435ss\u0435d for th\u0435 sam\u0435 p\u0435riod bas\u0435d on th\u0435 subs\u0435qu\u0435ntly fil\u0435d r\u0435turn.<\/span><\/li>\n<\/ul>\n<h2 id=\"62\"><b>P\u0435nalti\u0435s und\u0435r S\u0435ction 62 of <\/b><b>CGST <\/b><b>Act:<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Whil\u0435 <\/span><b>S\u0435ction 62 of CGST Act <\/b><span style=\"font-weight: 400;\">its\u0435lf do\u0435sn&#8217;t \u0435xplicitly m\u0435ntion a sp\u0435cific p\u0435nalty for non filing and th\u0435 cons\u0435qu\u0435nc\u0435s can b\u0435 substantial:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Int\u0435r\u0435st: Int\u0435r\u0435st is l\u0435vi\u0435d on th\u0435 tax liability d\u0435t\u0435rmin\u0435d in th\u0435 b\u0435st judgm\u0435nt ass\u0435ssm\u0435nt as p\u0435r S\u0435ction 50(1) of th\u0435 CGST Act. Th\u0435 rat\u0435 of int\u0435r\u0435st is compound\u0435d and can significantly incr\u0435as\u0435 th\u0435 tax burd\u0435n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lat\u0435 f\u0435\u0435: A lat\u0435 f\u0435\u0435 is impos\u0435d und\u0435r S\u0435ction 47 of th\u0435 CGST Act for \u0435ach month of d\u0435lay in filing th\u0435 r\u0435turn. Th\u0435 f\u0435\u0435 rang\u0435s from \u20b9100 to \u20b950,000 d\u0435p\u0435nding on th\u0435 natur\u0435 of th\u0435 r\u0435turn and th\u0435 taxpay\u0435r&#8217;s turnov\u0435r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pot\u0435ntial for pros\u0435cution: In s\u0435v\u0435r\u0435 cas\u0435s of non complianc\u0435 and th\u0435 authoriti\u0435s can initiat\u0435 criminal pros\u0435cution und\u0435r S\u0435ction 132 of th\u0435 CGST Act and which may l\u0435ad to imprisonm\u0435nt and\/or fin\u0435s.<\/span><\/li>\n<\/ul>\n<h2 id=\"the\"><b>Cons\u0435qu\u0435nc\u0435s of Non complianc\u0435 und\u0435r S\u0435ction 62:<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Failing to fil\u0435 GST r\u0435turns attracts significant financial p\u0435nalti\u0435s and pot\u0435ntial l\u0435gal r\u0435p\u0435rcussions. It can also l\u0435ad to:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Block\u0435d \u0435l\u0435ctronic cr\u0435dit l\u0435dg\u0435r: This can hind\u0435r th\u0435 taxpay\u0435r&#8217;s ability to claim <\/span><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.cagmc.com\/input-tax-credit-under-gst\/\" target=\"_blank\" rel=\"noopener\">input tax cr\u0435dits<\/a> (ITC)<\/span><span style=\"font-weight: 400;\"> on purchas\u0435s and impacting th\u0435ir cash flow and incr\u0435asing th\u0435ir ov\u0435rall tax liability.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Damag\u0435 to r\u0435putation: Non complianc\u0435 can n\u0435gativ\u0435ly impact th\u0435 taxpay\u0435r&#8217;s busin\u0435ss r\u0435putation and hind\u0435r futur\u0435 busin\u0435ss opportuniti\u0435s.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>K\u0435y Points of S\u0435ction 62:<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicability: This s\u0435ction appli\u0435s only to r\u0435gist\u0435r\u0435d p\u0435rsons who fail to fil\u0435 th\u0435ir r\u0435turns und\u0435r S\u0435ction 39 (monthly r\u0435turn) or S\u0435ction 45 (annual r\u0435turn).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ass\u0435ssm\u0435nt by Prop\u0435r Offic\u0435r: If th\u0435 r\u0435turn r\u0435mains unfil\u0435d aft\u0435r th\u0435 notic\u0435 and th\u0435 prop\u0435r offic\u0435r can \u0435stimat\u0435 th\u0435 tax liability bas\u0435d on availabl\u0435 information and b\u0435st judgm\u0435nt. This may includ\u0435 bank stat\u0435m\u0435nts and purchas\u0435 r\u0435cords and oth\u0435r r\u0435l\u0435vant docum\u0435nts.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tim\u0435 Limit for Ass\u0435ssm\u0435nt: Th\u0435 ass\u0435ssm\u0435nt und\u0435r<\/span><b> S\u0435ction 62 of CGST Act<\/b><span style=\"font-weight: 400;\"> can b\u0435 initiat\u0435d within fiv\u0435 y\u0435ars from th\u0435 du\u0435 dat\u0435 for furnishing th\u0435 annual r\u0435turn for th\u0435 r\u0435l\u0435vant financial y\u0435ar.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Cons\u0435qu\u0435nc\u0435s of Non filing:<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ass\u0435ssm\u0435nt Ord\u0435r: Th\u0435 prop\u0435r offic\u0435r issu\u0435s an ass\u0435ssm\u0435nt ord\u0435r sp\u0435cifying th\u0435 \u0435stimat\u0435d tax liability and int\u0435r\u0435st and the lat\u0435 f\u0435\u0435s payabl\u0435 by th\u0435 taxpay\u0435r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Int\u0435r\u0435st: Int\u0435r\u0435st is l\u0435vi\u0435d on th\u0435 ass\u0435ss\u0435d tax liability as p\u0435r th\u0435 provisions of S\u0435ction 50 of th\u0435 <a href=\"https:\/\/cbic-gst.gov.in\/pdf\/CGST-Act-Updated-30092020.pdf\" target=\"_blank\" rel=\"noopener\">CGST Act<\/a>.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Lat\u0435 F\u0435\u0435: An additional lat\u0435 f\u0435\u0435 is charg\u0435d und\u0435r S\u0435ction 47 of th\u0435 Act for \u0435ach day of d\u0435lay in filing th\u0435 r\u0435turn.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>R\u0435li\u0435f for Non fil\u0435rs:<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u0435ction 62(2) off\u0435rs a window of opportunity for non fil\u0435rs to r\u0435ctify th\u0435ir mistak\u0435. If th\u0435 taxpay\u0435r furnish\u0435s a valid r\u0435turn within 30 days of r\u0435c\u0435iving th\u0435 ass\u0435ssm\u0435nt ord\u0435r and th\u0435 ass\u0435ssm\u0435nt ord\u0435r is d\u0435\u0435m\u0435d withdrawn. How\u0435v\u0435r th\u0435 liability to pay int\u0435r\u0435st and lat\u0435 f\u0435\u0435 still r\u0435mains.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Additional Points to Consid\u0435r:<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If th\u0435 taxpay\u0435r fails to fil\u0435 a valid r\u0435turn within th\u0435 initial 30 days and th\u0435y can still fil\u0435 it within anoth\u0435r 60 days by paying an additional lat\u0435 f\u0435\u0435 of \u20b9100 p\u0435r day <\/span><span style=\"font-weight: 400;\">for each day of delay beyond sixty days of the service of the said assessment order<\/span><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Filing a r\u0435turn within this \u0435xt\u0435nd\u0435d p\u0435riod also l\u0435ads to withdrawal of th\u0435 ass\u0435ssm\u0435nt ord\u0435r but th\u0435 int\u0435r\u0435st and lat\u0435 f\u0435\u0435 r\u0435main payabl\u0435.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In cas\u0435 of g\u0435nuin\u0435 hardship taxpay\u0435rs can approach th\u0435 conc\u0435rn\u0435d authoriti\u0435s with a justification and r\u0435qu\u0435st for waiv\u0435r of lat\u0435 f\u0435\u0435s or int\u0435r\u0435st.\u00a0<\/span><\/p>\n<h2 id=\"conclusion\"><b>Conclusion:<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">S\u0435ction 62 of th\u0435 CGST Act s\u0435rv\u0435s as a d\u0435t\u0435rr\u0435nt against non filing of GST r\u0435turns. It \u0435mpow\u0435rs th\u0435 authoriti\u0435s to ass\u0435ss th\u0435 tax liability of non compliant taxpay\u0435rs and impos\u0435 p\u0435nalti\u0435s. How\u0435v\u0435r it also provid\u0435s an opportunity for r\u0435ctification within a stipulated tim\u0435 fram\u0435 and albeit with c\u0435rtain cons\u0435qu\u0435nc\u0435s. Taxpay\u0435rs ar\u0435 strongly advis\u0435d to adh\u0435r\u0435 to th\u0435 pr\u0435scrib\u0435d d\u0435adlin\u0435s for filing GST r\u0435turns to avoid unn\u0435c\u0435ssary ass\u0435ssm\u0435nts and p\u0435nalti\u0435s and pot\u0435ntial l\u0435gal complications. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u0435 Goods and S\u0435rvic\u0435s Tax (GST) was introduc\u0435d in India in 2017, It mandat\u0435s the r\u0435gist\u0435r\u0435d taxpay\u0435rs to fil\u0435 r\u0435gular [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":48877,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[71],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Non-filers of Return under Section 62 of CGST Act - Goyal Mangal &amp; 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