State the default committed on the part of a registered person which attracts an action by the proper officer to make best judgement assessment and also state the time limit within which such assessment is to be made :

CS Executive · Tax Laws and Practice · PYQS · December 2018
State the default committed on the part of a registered person which attracts an action by the proper officer to make best judgement assessment and also state the time limit within which such assessment is to be made :
(A) furnish inaccurate data in return and within 2 years from the due date of annual return of the period to which the tax not paid relates
(B) fails to file general return under section 39 and within 5 years from the due date of annual return of the period to which tax not paid relates
(C) fails to file final return under section 45 even after notice under section 46 and within 5 years from the due date of annual return of the period to which tax not paid relates
(D) both (B) and (C) above

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

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