https://www.taxtmi.com/acts?id=24961 Where a registered person fails to furnish the return even after notice, the proper officer may assess the tax liability to the best of his judgment using available material and issue an assessment order within five years from the date specified for the annual return. If a valid return is furnished within thirty days of service of that assessment order, the order is deemed withdrawn, but liability for interest and late fee continues. en-us Thu, 11 May 2017 11:22:20 +0530 Thu, 11 May 2017 12:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24961 Where a registered person fails to furnish the return even after notice, the proper officer may assess the tax liability to the best of his judgment using available material and issue an assessment order within five years from the date specified for the annual return. If a valid return is furnished within thirty days of service of that assessment order, the order is deemed withdrawn, but liability for interest and late fee continues. Act-Rules GST - States Thu, 11 May 2017 11:22:20 +0530 https://www.taxtmi.com/acts?id=24961