https://www.taxtmi.com/acts?id=25845 If a registered person fails to furnish the return under sections 39 or 45 after a notice under section 46, the proper officer may assess tax liability to the best of his judgement using available material and issue an assessment order within five years from the date specified under section 44 for the relevant annual return. If a valid return is furnished within thirty days of service of that assessment order, the order is deemed withdrawn but interest under section 50(1) and late fee under section 47 remain payable. en-us Sat, 17 Jun 2017 11:48:06 +0530 Fri, 28 Jul 2017 17:16:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25845 If a registered person fails to furnish the return under sections 39 or 45 after a notice under section 46, the proper officer may assess tax liability to the best of his judgement using available material and issue an assessment order within five years from the date specified under section 44 for the relevant annual return. If a valid return is furnished within thirty days of service of that assessment order, the order is deemed withdrawn but interest under section 50(1) and late fee under section 47 remain payable. Act-Rules GST - States Sat, 17 Jun 2017 11:48:06 +0530 https://www.taxtmi.com/acts?id=25845