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of <h1>Section 63 CGST Act: Tax Officers Can Assess Unregistered Persons' Liability Using Best Judgment and Third-Party Sources</h1> Section 63 of the CGST Act, 2017, allows a proper officer to assess the tax liability of unregistered persons who are liable to pay tax but have not obtained registration or whose registration has been canceled. The officer can use best judgment to determine tax liability, relying on third-party sources and possibly conducting search and seizure with necessary approvals. An assessment order must be issued within five years from the due date for the relevant financial year, following a notice and opportunity for the person to be heard. Notices and orders are issued and summarized electronically using specified forms.
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