https://www.taxtmi.com/acts?id=29462 Section 63 permits the proper officer to make best judgment assessments of persons liable to register but unregistered, or whose registration was cancelled yet remained liable to tax, for the relevant periods and to issue an assessment order within five years from the date specified for furnishing the annual return for the relevant financial year, provided the person is given an opportunity of being heard. en-us Tue, 04 Jul 2017 15:17:52 +0530 Thu, 27 Jul 2017 18:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29462 Section 63 permits the proper officer to make best judgment assessments of persons liable to register but unregistered, or whose registration was cancelled yet remained liable to tax, for the relevant periods and to issue an assessment order within five years from the date specified for furnishing the annual return for the relevant financial year, provided the person is given an opportunity of being heard. Act-Rules GST - States Tue, 04 Jul 2017 15:17:52 +0530 https://www.taxtmi.com/acts?id=29462