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<h1>GST assessment order for unregistered or cancelled registrants directing payment of assessed tax, interest and penalties.</h1> Assessment under section 63 addresses tax on unregistered persons or post-cancellation liabilities: after issuing a notice and considering any reply, the officer assesses tax, interest, penalty and other dues as detailed in an annexure. Interest is calculated up to the order date and taxpayers must also pay interest accruing between the order date and actual payment. The order directs payment and warns of recovery proceedings for non-payment.
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