https://www.taxtmi.com/acts?id=30406 The proper officer may assess a registered person who fails to furnish returns after service of notice, determining tax liability to the best of his judgement from available material and issuing an assessment order within five years from the date specified for furnishing the annual return; if a valid return is filed within thirty days of the assessment order, the assessment is deemed withdrawn but interest and late fee liabilities continue. en-us Mon, 10 Jul 2017 15:27:47 +0530 Wed, 23 Aug 2017 12:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30406 The proper officer may assess a registered person who fails to furnish returns after service of notice, determining tax liability to the best of his judgement from available material and issuing an assessment order within five years from the date specified for furnishing the annual return; if a valid return is filed within thirty days of the assessment order, the assessment is deemed withdrawn but interest and late fee liabilities continue. Act-Rules GST - States Mon, 10 Jul 2017 15:27:47 +0530 https://www.taxtmi.com/acts?id=30406