Whether Proper Officer is required to give any notice to taxable person before completing assessment u/s 46?
Question 8
Bill
Assessment and Audit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 8. Whether Proper Officer is required to give any notice to taxable person before completing assessment u/s 46?
Ans. As this provision relates to 'best judgment assessment', giving a notice to the taxable person is not required.
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