https://www.taxtmi.com/acts?id=26052 Section 62 permits a proper officer to issue a best judgement assessment of a registered person who has failed to furnish mandated returns after notice, using all relevant available material and within five years from the date specified for furnishing the annual return for the applicable financial year. If a valid return is filed within thirty days of service of the assessment order, the assessment is deemed withdrawn, but liability for interest and late fee continues. en-us Sat, 17 Jun 2017 13:27:00 +0530 Mon, 19 Jun 2017 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26052 Section 62 permits a proper officer to issue a best judgement assessment of a registered person who has failed to furnish mandated returns after notice, using all relevant available material and within five years from the date specified for furnishing the annual return for the applicable financial year. If a valid return is filed within thirty days of service of the assessment order, the assessment is deemed withdrawn, but liability for interest and late fee continues. Act-Rules GST - States Sat, 17 Jun 2017 13:27:00 +0530 https://www.taxtmi.com/acts?id=26052