Section 63 – Assessment of unregistered persons of CGST ACT, 2017<\/p>\n
63. Notwithstanding anything to the contrary contained in section 73 or section
\n74, where a taxable person fails to obtain registration even though liable to do so or whose
\nregistration has been cancelled under sub-section (2) of section 29 but who was liable to pay
\ntax, the proper officer may proceed to assess the tax liability of such taxable person to the
\nbest of his judgment for the relevant tax periods and issue an assessment order within a
\nperiod of five years from the date specified under section 44 for furnishing of the annual
\nreturn for the financial year to which the tax not paid relates:
\nProvided that no such assessment order shall be passed without giving the person an
\nopportunity of being heard.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 63 – Assessment of unregistered persons of CGST ACT, 2017 63. 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 … Continue reading “Section 63 – Assessment of unregistered persons of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/253"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=253"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/253\/revisions"}],"predecessor-version":[{"id":254,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/253\/revisions\/254"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=253"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=253"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}