Section 63 of GST – Assessment of unregistered persons. Check Details for GST Section 63 In this section you may find all details for “Assessment of unregistered persons” as per GST Act 2017. Detailed Analysis of GST Section 63 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 63. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 63 of GST Act 2017 – Assessment of unregistered persons, gst all sections and definitions. Now Check more details from below…..
Section 63 of GST – 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.