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of <h1>Tax Liability Assessment for Unregistered Persons Under Section 47 of Model GST Law, 2016</h1> Section 47 of the Model GST Law, 2016, addresses the assessment of unregistered taxable persons who fail to obtain registration despite being liable. The proper officer is authorized to assess the tax liability based on their judgment for the relevant tax periods. An assessment order must be issued within five years from the due date for filing the annual return for the year in question. Before issuing the order, the individual must be given a notice to show cause and a reasonable opportunity to be heard.
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