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of <h1>Section 63 of Bihar GST Act: Tax Assessment Rules for Unregistered Persons Clarified, Ensuring Fair Hearing Opportunities.</h1> Section 63 of the Bihar Goods and Services Tax Act, 2017, addresses the assessment of unregistered persons. If a taxable person fails to register despite being liable or has their registration canceled under section 29(2) but is still liable to pay tax, the proper officer can assess the tax liability based on their judgment for the relevant periods. This assessment must occur within five years from the date specified for the annual return for the financial year in question. The statute ensures that no assessment order is issued without providing the person an opportunity to be heard.
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