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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 63 of Haryana GST Act: Tax Assessment Rules for Unregistered Persons Explained in Detail</h1> Section 63 of the Haryana Goods and Services Tax Act, 2017, addresses the assessment of unregistered persons. If a taxable person fails to register or has their registration canceled but remains liable to pay tax, the proper officer can assess their tax liability based on judgment for the relevant periods. This assessment must occur within five years from the specified date for filing the annual return for the related financial year. Before issuing an assessment order, the person must be given an opportunity to be heard.