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of <h1>Section 63: Assessing Tax Liability for Unregistered Persons Under Orissa GST Act 2017 Within Five Years</h1> Section 63 of the Orissa 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 for GST despite being liable or whose registration is canceled but still owes tax. The officer can assess the tax to the best of their judgment for relevant tax periods and issue an assessment order 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 passed.
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