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of <h1>Unregistered Persons' Tax Liability Assessed Under Section 63 of CGST Act, 2017; Five-Year Limit for Assessment Orders</h1> Section 63 of the Central Goods and Services Tax Act, 2017, addresses the assessment of unregistered persons. It allows a proper officer to assess the tax liability of a person who fails to register despite being liable or whose registration has been canceled but still owes tax. The officer can make this assessment to the best of their judgment for relevant tax periods and must issue an assessment order within five years from the specified date for filing the annual return. The person must be given an opportunity to be heard before the assessment order is passed.
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