(a) has not furnished returns required under this Act by the prescribed date;
(b) has furnished incomplete or incorrect returns; or
(c) has furnished a return which does not comply with the requirements of this Act;
(a) the amount of net tax due for a tax period; and
(b) the amount of tax due for the import of goods.
(a) the net tax for the tax period was due; and
(b) the amount of tax in respect of the import of the goods was due.
Section 34 • Arunachal Pradesh Goods Tax Act, 2005
34. Commissioner assessment of tax payable.
arunachal-pradesh-goods-tax-act-2005-sec-34.json
•
Section 34
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