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<h1>Tax Officer Can Assess GST Liability if Returns Not Filed; Withdrawn if Filed in 30 Days.</h1> Under the Manipur Goods and Services Tax Act, 2017, if a registered person fails to file returns as required under sections 39 or 45, even after being notified, the tax officer can assess the tax liability based on available information. This assessment must be completed within five years from the due date of the annual return. If the person submits a valid return within 30 days of receiving the assessment order, the order is withdrawn, but the person remains liable for interest and late fees.