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Section 63: Assessment of unregistered persons.

The Central Goods and Services Tax Act, 2017Central Act · Act 12 of 2017

Notwithstanding anything to the contrary contained in section 73 or section 74 [or section 74A], 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.

Where this provision sits

ActThe Central Goods and Services Tax Act, 2017
Section63
Marginal noteAssessment of unregistered persons.
JurisdictionCentral
StatusIn force as published by the source
Judgments citing it6

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act 15 of 2024. . Ins. by Act 15 of 2024, s. 131 (w.e.f. 1-11-2024).

Judgments that turned on this provision

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