Section 62 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Central Goods and Services Tax Act, 2017
62. Assessment of non-filers of returns.
(1) Notwithstanding anything to the contrary contained in section
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1 - 10 of 2171 (0.80 seconds)Section 58 in THE FINANCE ACT, 2021 [Entire Act]
namely:–– Special provision for collection of tax at source for non-filers of income-tax return. ‘206CCA. (1) Notwithstanding anything contained in any other provisions
Section 57 in THE FINANCE ACT, 2021 [Entire Act]
namely:–– Special provision for deduction of tax at source for non-filers of income-tax return. ‘206AB. (1) Notwithstanding anything contained in any other provisions
Section 4 in The Goods and services Tax Settlement of funds Rules, 2017 [Entire Act]
have made supplies to SEZ on payment of tax, including non filers who have Integrated Tax credit available with them , in FORM ... Territory who have made inter-State supply to composition taxable person or Non-resident taxpayer or Unique Identification Number holders of the State, in FORM
Section 206CCA in The Income Tax Act, 1961 [Entire Act]
206CCA. Special provision for collection of tax at source for non-filers of income-tax return.
(1) Notwithstanding anything contained in any other provisions
Section 206AB in The Income Tax Act, 1961 [Entire Act]
206AB. Special provision for deduction of tax at source for non-filers of income-tax return.
(1) Notwithstanding anything contained in any other provisions
Section 68 in The Central Goods and Services Tax Rules, 2017 [Entire Act]
Central Goods and Services Tax Rules, 2017
68. Notice to non-filers of returns.
- A notice in FORM GSTR-3A shall be issued, electronically
Ms.Kandan Hardware Mart vs /149 on 2 January, 2026
provide an amnesty scheme for waiver/ reduction of
late fee for non-filers of FORM GSTR-4, FORM
GSTR-9 and FORM GSTR ... that Law Committee has also
recommended one time Amnesty Scheme for non-filers
of FORM GSTR-4, FORM GSTR-9 and FORM
GSTR
Ms.Kandan Hardware Mart vs /149 on 2 January, 2026
provide an amnesty scheme for waiver/ reduction of
late fee for non-filers of FORM GSTR-4, FORM
GSTR-9 and FORM GSTR ... that Law Committee has also
recommended one time Amnesty Scheme for non-filers
of FORM GSTR-4, FORM GSTR-9 and FORM
GSTR
Sriram Enterprises,Bhagalpur vs Asst Commissioner Of Income Tax Central ... on 13 October, 2025
account of non-confirmation of transactions by two parties who were sub-
contractors and were alleged to be non-filers of their income tax returns ... account of non-confirmation of transactions by two parties who were sub-
contractors and were alleged to be non-filers of their income tax returns