https://www.taxtmi.com/acts?id=26886 Where a person liable for GST fails to obtain registration or has registration cancelled but remains liable to pay tax, the proper officer may assess that person's tax for the relevant periods to the best of his judgement, subject to a time limit tied to the annual return filing date for the financial year concerned and provided the person is given an opportunity of being heard before any assessment order is passed. en-us Thu, 22 Jun 2017 12:12:53 +0530 Fri, 30 Jun 2017 16:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26886 Where a person liable for GST fails to obtain registration or has registration cancelled but remains liable to pay tax, the proper officer may assess that person's tax for the relevant periods to the best of his judgement, subject to a time limit tied to the annual return filing date for the financial year concerned and provided the person is given an opportunity of being heard before any assessment order is passed. Act-Rules GST - States Thu, 22 Jun 2017 12:12:53 +0530 https://www.taxtmi.com/acts?id=26886