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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 63 of Assam GST Act: Assessing Tax Liability for Unregistered or Canceled Registrations Within 5 Years.</h1> Section 63 of the Assam Goods and Services Tax Act, 2017 addresses the assessment of unregistered persons. It allows the proper officer to assess the tax liability of individuals who fail to register despite being liable or whose registration has been canceled but who were still liable to pay tax. This assessment is based on the officer's judgment for relevant tax periods and must be completed within five years from the specified date for filing the annual return. The provision ensures that no assessment order is issued without providing the person an opportunity to be heard.
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