1.

Suppose, one dealer failed to file return in time and the proper officer completed best judgment assessment. If that dealer files the return at a subsequent date, what will be its effect in GST?

A. The best judgment order already passed will be deemed to have been withdrawn, if valid return is filed within 7 days of the receipt of the best judgment assessment order.
B. The best judgment order already passed will be deemed to have been withdrawn, if valid return is filed within 15 days of the receipt of the best judgment assessment order.
C. The best judgment order already passed will be deemed to have been withdrawn, if valid return is filed within 30 days of the receipt of the best judgment assessment order.
D. The best judgment order already passed will be deemed to have been withdrawn, if valid return is filed within 45 days of the receipt of the best judgment assessment order.
Answer» D. The best judgment order already passed will be deemed to have been withdrawn, if valid return is filed within 45 days of the receipt of the best judgment assessment order.


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