Central Goods and Services Tax Act, 2017
Chapter XII - Assessment
Section 63 - Assessment of unregistered persons
63. Assessment of unregistered persons
Notwithstanding anything to the contrary contained in section 73 or section 74 1[or section 74A]1, 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. Inserted (w.e.f. 01-11-2024) vide Section 131 of the Finance Act (No.2), 2024 dated 16-08-2024.
Act
- Section 29 - Cancellation or suspension of registration
- Section 44 - Annual return
- Section 73 - Determination of tax, pertaining to the period upto Financial Year 2023 24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any willful-misstatement or suppression of facts
- Section 74 - Determination of tax, pertaining to the period up to Financial Year 2023 24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any willful-misstatement or suppression of facts
- Section 83 - Provisional attachment to protect revenue in certain cases
- Section 127 - Power to impose penalty in certain cases
- Section 115 - Interest on refund of amount paid for admission of appeal
