The Proper Officer may make the best judgment assessment of the registered person where he fails to file general return under section 39 or final return under section 45 even after notice given under section 46 of the CG
CS Executive · Tax Laws and Practice · PYQS · June 2019
The Proper Officer may make the best judgment assessment of the registered person where he fails to file general return under section 39 or final return under section 45 even after notice given under section 46 of the CGST Act, 2017 within __________ years from the due date of annual return of the period to which the tax not paid relates.
Answer & Explanation:
Correct Answer: Option (A)
Official answer key: (A).
Topics: GST
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