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of <h1>Failure to File Returns Under GST Law Section 46 Leads to Tax Assessment; Valid Return Can Nullify Order</h1> Section 46 of the Model GST Law, 2016, addresses the assessment of tax liability for registered taxable persons who fail to file required returns under sections 27 or 31, despite receiving a notice under section 32. If the return is not filed within 15 days of the notice, the proper officer may assess the tax liability based on available information and issue an assessment order within the specified time limits. If the taxable person submits a valid return within 30 days of the assessment order, the order is withdrawn. This section does not affect the payment of interest or late fees under sections 36 and 33.
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