https://www.taxtmi.com/manuals?id=7628 Assessment of unregistered persons permits the proper officer to determine tax liability on a best judgement basis where registration is absent or cancelled, but this method cannot be applied once registration is obtained for earlier periods. The officer may use third party information and approved search and seizure, must issue an assessment within the limitation period from the annual return due date, provide an opportunity of being heard, serve a notice stating grounds and an electronic summary, allow time to reply, and then pass the assessment order and upload a summary in prescribed electronic forms. en-us Tue, 25 Feb 2025 14:43:00 +0530 Mon, 10 Mar 2025 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7628 Assessment of unregistered persons permits the proper officer to determine tax liability on a best judgement basis where registration is absent or cancelled, but this method cannot be applied once registration is obtained for earlier periods. The officer may use third party information and approved search and seizure, must issue an assessment within the limitation period from the annual return due date, provide an opportunity of being heard, serve a notice stating grounds and an electronic summary, allow time to reply, and then pass the assessment order and upload a summary in prescribed electronic forms. Manuals GST Tue, 25 Feb 2025 14:43:00 +0530 https://www.taxtmi.com/manuals?id=7628