Section 63
Assessment of unregistered persons
In force
Section 63. Assessment of unregistered persons.
Where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled, 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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-63.html
- Source confidence: Pending verification
Quick facts
- Section
- 63
- Chapter
- XII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 1