Question 8 - Whether Proper Officer is required to give any notice to taxable person before completing assessment u/s 46? - FAQ on GST dated 21.9.2016 based on Draft Model GST
FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 13
Assessment and Audit
Contents
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.