https://www.taxtmi.com/acts?id=26678 The proper officer may, notwithstanding other assessment provisions, assess the tax liability of a registered person who fails to furnish returns to the best of his judgement and issue an assessment order within five years from the due date for the annual return; if a valid return is filed within thirty days of service of the assessment order the order is deemed to have been withdrawn, but interest and late fee liabilities remain. en-us Wed, 21 Jun 2017 16:09:14 +0530 Wed, 12 Jul 2017 14:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26678 The proper officer may, notwithstanding other assessment provisions, assess the tax liability of a registered person who fails to furnish returns to the best of his judgement and issue an assessment order within five years from the due date for the annual return; if a valid return is filed within thirty days of service of the assessment order the order is deemed to have been withdrawn, but interest and late fee liabilities remain. Act-Rules GST - States Wed, 21 Jun 2017 16:09:14 +0530 https://www.taxtmi.com/acts?id=26678