https://www.taxtmi.com/acts?id=27653 Where a registered person fails to furnish the return after service of a notice, the proper officer may assess tax liability to the best of his judgement using all relevant material and issue an assessment order within the statutory limitation period measured from the date specified for furnishing the annual return for the financial year concerned. If the registered person furnishes a valid return within thirty days of service of that assessment order, the assessment is deemed withdrawn, but liability for interest and late fee continues. en-us Mon, 26 Jun 2017 09:53:52 +0530 Tue, 27 Jun 2017 17:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27653 Where a registered person fails to furnish the return after service of a notice, the proper officer may assess tax liability to the best of his judgement using all relevant material and issue an assessment order within the statutory limitation period measured from the date specified for furnishing the annual return for the financial year concerned. If the registered person furnishes a valid return within thirty days of service of that assessment order, the assessment is deemed withdrawn, but liability for interest and late fee continues. Act-Rules GST - States Mon, 26 Jun 2017 09:53:52 +0530 https://www.taxtmi.com/acts?id=27653