https://www.taxtmi.com/acts?id=26885 Where a registered person fails to file the prescribed 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 limitation period measured from the annual return due date; if the person files a valid return within the short period after service of that assessment, the assessment is deemed withdrawn, while interest and late fee liabilities continue. en-us Thu, 22 Jun 2017 12:12:30 +0530 Thu, 22 Jun 2017 12:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26885 Where a registered person fails to file the prescribed 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 limitation period measured from the annual return due date; if the person files a valid return within the short period after service of that assessment, the assessment is deemed withdrawn, while interest and late fee liabilities continue. Act-Rules GST - States Thu, 22 Jun 2017 12:12:30 +0530 https://www.taxtmi.com/acts?id=26885