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of <h1>Section 63 GST: Tax Assessment for Unregistered Persons, Five-Year Limit for Orders, Right to Hearing Ensured</h1> Section 63 of the Kerala Goods and Services Tax Ordinance, 2017, addresses the assessment of unregistered persons. It allows a proper officer to assess the tax liability of individuals who fail to register for GST despite being liable or whose registration has been canceled but were still liable to pay tax. The officer can assess the tax based on their judgment for the relevant periods and must issue an assessment order within five years from the specified date for filing the annual return. The provision mandates that the person must be given an opportunity to be heard before the order is passed.
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