Provisions under Section 63 of the CGST Act 2017 relating to “Assessment of Unregistered Persons”:
Section 63: Assessment of Unregistered Persons (CHAPTER XII: ASSESSMENT) [*1]
Notwithstanding anything to the contrary contained in section 73 or section 74 or section 74A [*2], 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.
Notes (History of Amendments in Bare Text):
1. CGST Section 63 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
2. The text “or section 74A” inserted after the text “section 73 or section 74”, vide Section 131 of the Finance Act (No. 2) 2024, followed with Notification 17/2024 on commencement date of 01/11/2024.
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