Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 63 of Arunachal Pradesh GST Act: Assessment of Unregistered Persons' Tax Liability with Opportunity to Be Heard.</h1> Section 63 of the Arunachal 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 fails to register despite being liable or whose registration is canceled, yet remains liable to pay tax. The officer can make this assessment based on their judgment for the relevant tax periods and must issue an assessment order within five years from the specified date for furnishing the annual return. However, the person must be given an opportunity to be heard before the assessment order is passed.