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Section 63: Assessment of unregistered persons

The Uttar Pradesh Goods and Services Tax Act, 2017State Act of Uttar Pradesh · Act 1 of 2017

Notwithstanding anything to the contrary contained in section 73 or section 74, 1[or section 74A]. where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled under subsection (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 judgement 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 Uttar Pradesh Goods and Services Tax Act, 2017
Section63
Marginal noteAssessment of unregistered persons
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

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, U.P. Act No. 17 of 2024. Ins. by sec. 19 of U.P. Act No. 17 of 2024.

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