https://www.taxtmi.com/acts?id=24014 If a registered person fails to file a return after a notice under section 46, the proper officer may assess tax to the best of his judgement and issue an assessment order within five years from the date specified for filing the annual return for the relevant financial year. A valid return filed within sixty days of that assessment order results in the order being deemed withdrawn, though interest and late fee liabilities continue; an additional sixty day extension may be availed on payment of an additional daily late fee, with the same effect upon filing. en-us Mon, 27 Mar 2017 17:22:20 +0530 Thu, 25 Sep 2025 15:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24014 If a registered person fails to file a return after a notice under section 46, the proper officer may assess tax to the best of his judgement and issue an assessment order within five years from the date specified for filing the annual return for the relevant financial year. A valid return filed within sixty days of that assessment order results in the order being deemed withdrawn, though interest and late fee liabilities continue; an additional sixty day extension may be availed on payment of an additional daily late fee, with the same effect upon filing. Act-Rules GST Mon, 27 Mar 2017 17:22:20 +0530 https://www.taxtmi.com/acts?id=24014