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of <h1>Best-judgment GST assessment within five years if return not filed; withdrawal if return filed within 60 or extended 120 days</h1> Where a registered person fails to file the required return even after notice, the proper officer may make a best-judgment assessment of tax within five years from the date fixed for filing the annual return for the relevant year. If a valid return is filed within sixty days of the assessment order, that order is deemed withdrawn, although interest and applicable late fees remain payable. If the person fails to file within sixty days, they may file within a further sixty-day extension on payment of an additional late fee of Rs.100 per day; filing within that extended period also deems the assessment withdrawn while interest and late fees continue.
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