Section 63 of GST Act: Assessment of non-filers of returns

Amended and updated notes on section 63 of CGST Act, 2017. Detail discussion on provisions and rules related to assessment of unregistered persons.

Amended and updated notes on section 63 of CGST Act, 2017. Detail discussion on provisions and rules related to assessment of unregistered persons.

Chapter XII (Sections 5964) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to assessment. Section 63 of CGST 2017 provides for assessment of unregistered persons.

Recently, we have discussed in detail section 62 (Assessment of non-filers of returns) of CGST Act 2017. Today, we learn the provisions of section 63 of Central GST Act 2017.

Section 63 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 63 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XII
Chapter NameAssessment
Section No.63
Section NameAssessment of unregistered persons
Updated 2024 EditionGST Law Book PDF

Section 63 of Central GST – Assessment of unregistered persons1

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.

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.

  1. 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. ↩︎


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