Power to assess tax on failure to register or to file a GST return, etc

(1) Where– (a) a person fails to furnish a GST return in accordance with this Act; 63 (b) person requests the Commissioner, in writing, to amend a GST return that the person has furnished under this Act; (c) the Commissioner is not satisfied with a GST return made by any person or as to any matter on the basis of which the return is prepared; or (d) a taxable person who is not registered makes a taxable supply, the Commissioner may assess, in the best of his judgment, the amount of tax that should be payable by, or the refund that should be due to, that person in respect of the tax period concerned and the amount so assessed is payable in lieu of the tax that would otherwise be payable, or refund that would otherwise be due, to that person in respect of that tax period. (2) An assessment under sub-section (l)(d) does not prevent the imposition of penalties under section 22 for failure to apply for registration. (3) Where a person who makes a supply– (a) falsely represents that GST is charged on that (b) falsely represents the amount of GST charged on that supply; or (c) otherwise recovers or seeks to recover an amount falsely represented to be in respect of GST, the Commissioner may assess that person as being liable to pay an amount of tax on the basis of so much of the amount that was represented to be charged as tax as appears to the Commissioner to exceed the amount, if any, payable in relation to the supply. 64 (4) Where an assessment of the tax payable by a person is made or amended under this section wholly or in part as a result of an act or omission of that person that constitutes an offence against this Act, the assessment may include such additional amount by way of penalty as the Commissioner sees fit, but so that the additional amount does not exceed three times the amount of GST (other than the penalty) that is included in the assessment or amendment as a result of the act or omission that constitutes the offence. (5) An assessment under this section may be amended or vacated by the Commissioner notwithstanding that the tax or refund as assessed may already have been paid. (6) The liability of a person to be proceeded against or punished for an offence under this Act shall not be affected by an assessment under this section or the payment of an amount so assessed. (7) The Commissioner shall give to the person to whom an assessment relates notice in writing of the assessment, or of the amendment or vacation of the assessment, and any amount required by the assessment or amended assessment to be paid by that person shall be paid within thirty days after the notice is (8) An assessment under sub-section (l)(a), (b), or (c) shall not be made, amended, or vacated at any time after six years has elapsed since the end of the tax period to which the assessment relates. (9) An assessment under sub-section (l)(d) shall not be made, amended, or vacated at any time after six years has elapsed since the end of the month in which the supply to which the assessment relates was made. (10) Sub-sections (8) and (9) shall not apply where the Commissioner is satisfied that there are reasonable grounds for 65 believing that tax has been or may have been lost through the fraud, wilful default, or gross neglect of any person.