https://www.taxtmi.com/acts?id=30232 Where a registered person fails to furnish a return after service of notice, the proper officer may assess tax liability to the best of his judgment using all relevant material and issue an assessment order within five years from the date specified for furnishing the annual return for the relevant financial year. If the registered person furnishes a valid return within thirty days of service of that assessment order, the assessment is deemed withdrawn but interest and late fee liabilities continue. en-us Sat, 08 Jul 2017 18:44:11 +0530 Tue, 18 Jul 2017 14:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30232 Where a registered person fails to furnish a return after service of notice, the proper officer may assess tax liability to the best of his judgment using all relevant material and issue an assessment order within five years from the date specified for furnishing the annual return for the relevant financial year. If the registered person furnishes a valid return within thirty days of service of that assessment order, the assessment is deemed withdrawn but interest and late fee liabilities continue. Act-Rules GST - States Sat, 08 Jul 2017 18:44:11 +0530 https://www.taxtmi.com/acts?id=30232