https://www.taxtmi.com/acts?id=29846 Where a registered person fails to furnish the return after notice, the proper officer may make a best judgment assessment using relevant material and issue an assessment order within the statutory limitation period measured from the annual return filing date; if a valid return is filed within thirty days of that order, the assessment is deemed withdrawn but interest and late fee liabilities continue. en-us Wed, 05 Jul 2017 16:13:06 +0530 Thu, 03 Aug 2017 11:11:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29846 Where a registered person fails to furnish the return after notice, the proper officer may make a best judgment assessment using relevant material and issue an assessment order within the statutory limitation period measured from the annual return filing date; if a valid return is filed within thirty days of that order, the assessment is deemed withdrawn but interest and late fee liabilities continue. Act-Rules GST - States Wed, 05 Jul 2017 16:13:06 +0530 https://www.taxtmi.com/acts?id=29846