https://www.taxtmi.com/acts?id=26460 A proper officer may assess unpaid GST of a person who failed to register or whose registration was cancelled but remained liable, determining tax to the best of his judgement, and must issue an assessment order within five years from the date specified for furnishing the relevant annual return; no order may be passed without giving the person an opportunity of being heard. en-us Sat, 17 Jun 2017 16:26:50 +0530 Thu, 22 Jun 2017 10:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26460 A proper officer may assess unpaid GST of a person who failed to register or whose registration was cancelled but remained liable, determining tax to the best of his judgement, and must issue an assessment order within five years from the date specified for furnishing the relevant annual return; no order may be passed without giving the person an opportunity of being heard. Act-Rules GST - States Sat, 17 Jun 2017 16:26:50 +0530 https://www.taxtmi.com/acts?id=26460