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of <h1>Section 63 of UP GST Act: Assessing Tax Liability for Unregistered Persons or Canceled Registrations Within Five Years.</h1> Section 63 of the Uttar Pradesh 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 failed to register despite being liable or whose registration was canceled but was still liable to pay tax. This assessment is based on the officer's judgment for the relevant tax periods and must be completed within five years from the specified date for filing the annual return. The provision ensures that the person is given an opportunity to be heard before the assessment order is issued.
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