https://www.taxtmi.com/manuals?id=1827 Every registered person must self assess and file returns; where value or rate cannot be determined the taxpayer may request provisional assessment which requires a bond and officer's order, with final assessment due within six months subject to extensions up to a total provisional period of five years. Discrepancies on scrutiny may lead the officer to conduct audit, special audit, inspection/search or initiate determination proceedings. Failure to file returns triggers notice under section 46 and best judgment assessment under section 62/63 within a five year limitation; best judgment orders withdraw if a valid return and payment are made within thirty days. en-us Tue, 08 Jan 2019 17:06:00 +0530 Tue, 08 Jan 2019 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=1827 Every registered person must self assess and file returns; where value or rate cannot be determined the taxpayer may request provisional assessment which requires a bond and officer's order, with final assessment due within six months subject to extensions up to a total provisional period of five years. Discrepancies on scrutiny may lead the officer to conduct audit, special audit, inspection/search or initiate determination proceedings. Failure to file returns triggers notice under section 46 and best judgment assessment under section 62/63 within a five year limitation; best judgment orders withdraw if a valid return and payment are made within thirty days. Manuals GST Tue, 08 Jan 2019 17:06:00 +0530 https://www.taxtmi.com/manuals?id=1827