https://www.taxtmi.com/acts?id=25512 Where a registered person fails to furnish the required return after notice, the proper officer may assess tax to the best of his judgment and issue an assessment order within five years from the date specified for filing the annual return for the relevant financial year. If a valid return is furnished within thirty days of service of that assessment order, the order is deemed withdrawn, but interest and late fee liabilities continue. en-us Mon, 12 Jun 2017 11:26:13 +0530 Wed, 28 Jun 2017 15:09:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25512 Where a registered person fails to furnish the required return after notice, the proper officer may assess tax to the best of his judgment and issue an assessment order within five years from the date specified for filing the annual return for the relevant financial year. If a valid return is furnished within thirty days of service of that assessment order, the order is deemed withdrawn, but interest and late fee liabilities continue. Act-Rules GST - States Mon, 12 Jun 2017 11:26:13 +0530 https://www.taxtmi.com/acts?id=25512