https://www.taxtmi.com/acts?id=29640 If a registered person fails to furnish the annual return after notice, the proper officer may make a best-judgment assessment of tax liability using available material and issue an assessment order within the statutory limitation period measured from the annual return due date; filing a valid return within thirty days of service deems the assessment order withdrawn but interest and late fee liability continue. en-us Wed, 05 Jul 2017 10:03:20 +0530 Wed, 16 Aug 2017 18:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29640 If a registered person fails to furnish the annual return after notice, the proper officer may make a best-judgment assessment of tax liability using available material and issue an assessment order within the statutory limitation period measured from the annual return due date; filing a valid return within thirty days of service deems the assessment order withdrawn but interest and late fee liability continue. Act-Rules GST - States Wed, 05 Jul 2017 10:03:20 +0530 https://www.taxtmi.com/acts?id=29640