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of <h1>Section 63 & Rule 100: Assessing Tax for Unregistered Persons Using Best Judgment, Completed Within Five Years</h1> Section 63 of the CGST Act, along with Rule 100, addresses the assessment of unregistered persons who fail to register despite being liable or whose registration is canceled but are still liable to pay tax. The proper officer is tasked with assessing the tax payable during the unregistered period and issuing an order in Form GST ASMT-15, following a notice in Form GST ASMT-14. The assessment must be completed within five years from the due date of the annual return. The Deputy or Assistant Commissioner of Central Tax is designated as the proper officer for such assessments. Section 63 overrides sections 73, 74, or 74A, allowing for assessments based on best judgment without direct data, often relying on third-party sources.
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