https://www.taxtmi.com/acts?id=30051 A proper officer may proceed to assess a registered person who fails to furnish required returns by best judgement, using all relevant material, and issue an assessment order within five years from the date specified for the annual return for the year concerned. If the person furnishes a valid return shortly after service of that assessment order, the order is deemed withdrawn, but liability for interest and for late fee continues. en-us Sat, 08 Jul 2017 12:14:31 +0530 Sat, 29 Jul 2017 17:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30051 A proper officer may proceed to assess a registered person who fails to furnish required returns by best judgement, using all relevant material, and issue an assessment order within five years from the date specified for the annual return for the year concerned. If the person furnishes a valid return shortly after service of that assessment order, the order is deemed withdrawn, but liability for interest and for late fee continues. Act-Rules GST - States Sat, 08 Jul 2017 12:14:31 +0530 https://www.taxtmi.com/acts?id=30051