https://www.taxtmi.com/forum/issue?id=119515 Section 63 permits a best judgment assessment against persons who were liable to register but remained unregistered, and against those whose registration was cancelled yet remained liable to tax; voluntary registration without prior liability typically precludes Section 63 action for earlier periods. Disputes arise where the taxpayer is currently registered, with arguments that present registration ousts Section 63 jurisdiction for prior periods. The time limit for issuing an assessment is computed from the annual return due date; for 2017-18 the extended annual return due date in early February 2020 yields a five-year limitation endpoint in early February 2025. en-us Tue, 14 Jan 2025 13:40:54 +0530 Thu, 23 Jan 2025 14:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119515 Section 63 permits a best judgment assessment against persons who were liable to register but remained unregistered, and against those whose registration was cancelled yet remained liable to tax; voluntary registration without prior liability typically precludes Section 63 action for earlier periods. Disputes arise where the taxpayer is currently registered, with arguments that present registration ousts Section 63 jurisdiction for prior periods. The time limit for issuing an assessment is computed from the annual return due date; for 2017-18 the extended annual return due date in early February 2020 yields a five-year limitation endpoint in early February 2025. Discussion-Forum GST Tue, 14 Jan 2025 13:40:54 +0530 https://www.taxtmi.com/forum/issue?id=119515