Chapter XII (Sections 59-64) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to assessment. Section 63 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Assessment of unregistered persons under CGST Act 2017.
Recently, we have discussed in detail section 62 (i.e. Assessment of non-filers of returns) of CGST Act 2017. Today, we learn the provisions of section 63 of the CGST Act 2017. Complete Details of CGST Section 63 – Assessment of unregistered persons. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 63 of CGST Act 2017
Section 63 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 63 of CGST Act 2017 read with Central GST Rules 2017.
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.