Assessment of unregistered persons permits officers to estimate and assess unpaid GST liabilities after registration failure. Where a person liable for GST fails to obtain registration or has registration cancelled but remains liable to pay tax, the proper officer may assess that ... Summary
Assessment of unregistered persons permits officers to estimate and assess unpaid GST liabilities after registration failure.
Where a person liable for GST fails to obtain registration or has registration cancelled but remains liable to pay tax, the proper officer may assess that person's tax for the relevant periods to the best of his judgement, subject to a time limit tied to the annual return filing date for the financial year concerned and provided the person is given an opportunity of being heard before any assessment order is passed.
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