Question 5 - What is the latest time by which final assessment is required to be made? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 5. What is the latest time by which final assessment is required to be made? Ans. The final assessment order has to be passed by the proper officer within six months from the date of the communication of the order of provisional assessment. However, on sufficient cause being shown and for reasons to be recorded in writing, the above period of six months may be extended: a) by the Joint/Additional Commissioner for a further period not exceeding six months, and b) by the Commissioner for such further period as he may deem fit.