https://www.taxtmi.com/acts?id=25888 Where a registered person fails to furnish the return after notice, the proper officer may assess tax liability to the best of his judgement using relevant material and issue an assessment order within the statutory assessment period measured from the date 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 If a valid return is furnished within thirty days of service of that assessment order, the order is deemed withdrawn, but the liability to pay interest and late fee remains. en-us Sat, 17 Jun 2017 12:01:04 +0530 Wed, 28 Jun 2017 09:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25888 Where a registered person fails to furnish the return after notice, the proper officer may assess tax liability to the best of his judgement using relevant material and issue an assessment order within the statutory assessment period measured from the date 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 If a valid return is furnished within thirty days of service of that assessment order, the order is deemed withdrawn, but the liability to pay interest and late fee remains. Act-Rules GST - States Sat, 17 Jun 2017 12:01:04 +0530 https://www.taxtmi.com/acts?id=25888