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of <h1>Unregistered Persons' Tax Liability Assessed Under Section 61 of Model GST Law; Officers Must Follow Due Process Within 5 Years.</h1> Section 61 of the Model GST Law (2016) addresses the assessment of tax liability for unregistered persons. If a taxable person fails to register despite being liable, the proper officer can assess their tax liability based on judgment for the relevant tax periods. This assessment must be completed within five years from the due date for filing the annual return for the year in question. Before issuing an assessment order, the officer must provide a notice to show cause and offer the person a reasonable opportunity to be heard.
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