https://www.taxtmi.com/acts?id=28054 Where a registered person fails to furnish the return under sections 39 or 45 after a notice under section 46, the proper officer may assess the tax liability to the best of his judgement using available material and issue an assessment order within five years from the date specified under section 44 for the relevant financial year; if a valid return is furnished within thirty days of service of that assessment order, the order is deemed withdrawn but interest under section 50(1) and late fee under section 47 continue to be payable. en-us Tue, 27 Jun 2017 14:05:21 +0530 Thu, 06 Jul 2017 14:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28054 Where a registered person fails to furnish the return under sections 39 or 45 after a notice under section 46, the proper officer may assess the tax liability to the best of his judgement using available material and issue an assessment order within five years from the date specified under section 44 for the relevant financial year; if a valid return is furnished within thirty days of service of that assessment order, the order is deemed withdrawn but interest under section 50(1) and late fee under section 47 continue to be payable. Act-Rules GST - States Tue, 27 Jun 2017 14:05:21 +0530 https://www.taxtmi.com/acts?id=28054