Section Section 63 i.e. Assessment of unregistered persons under GST

Financial Year: 2017

Section 63 of CGST Act

Assessment of unregistered persons

 

Notwithstanding anything to the contrary contained in section 73 or section 74,

where a taxable person fails to obtain registration even though liable to do so or

whose registration has been cancelled under sub-section (2) of section 29

but who was liable to pay tax,

the proper officer may proceed to assess the tax liability of such taxable person

to the best of his judgment for the relevant tax periods and

issue an assessment order within a period of five years

from the date specified under section 44 for furnishing of the annual return

for the financial year to which the tax not paid relates:

 

Provided that no such assessment order shall be passed

without giving the person an opportunity of being heard.

 

Thanks & Regards

CA Rahul Gupta