https://www.taxtmi.com/acts?id=27798 If a registered person fails to furnish a required return after notice, the proper officer may assess the tax liability to the best of his judgment using available material and issue an assessment order within the statutory limitation for the annual return. If the person files a valid return within the prescribed period after service of that assessment order, the order is deemed withdrawn, but statutory interest and late fee liabilities continue. en-us Mon, 26 Jun 2017 14:09:40 +0530 Tue, 27 Jun 2017 12:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27798 If a registered person fails to furnish a required return after notice, the proper officer may assess the tax liability to the best of his judgment using available material and issue an assessment order within the statutory limitation for the annual return. If the person files a valid return within the prescribed period after service of that assessment order, the order is deemed withdrawn, but statutory interest and late fee liabilities continue. Act-Rules GST - States Mon, 26 Jun 2017 14:09:40 +0530 https://www.taxtmi.com/acts?id=27798