https://www.taxtmi.com/acts?id=28698 Where a registered person fails to furnish a required return after notice, the proper officer may assess tax to the best of his judgement using all relevant material and must issue the assessment within the limitation period measured from the date for filing the annual return; if a valid return is furnished within the short period after service of the assessment order, the order is deemed withdrawn but interest and late fee liabilities continue. en-us Fri, 30 Jun 2017 16:03:11 +0530 Wed, 19 Jul 2017 14:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28698 Where a registered person fails to furnish a required return after notice, the proper officer may assess tax to the best of his judgement using all relevant material and must issue the assessment within the limitation period measured from the date for filing the annual return; if a valid return is furnished within the short period after service of the assessment order, the order is deemed withdrawn but interest and late fee liabilities continue. Act-Rules GST - States Fri, 30 Jun 2017 16:03:11 +0530 https://www.taxtmi.com/acts?id=28698