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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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Assessment of unregistered persons - section 63

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Full Text of the Document

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....ails to obtain registration even though liable to do so; or * whose registration has been cancelled under section 29(2) but who was liable to pay tax * the proper officer shall assess the tax payable by such person during the period he remains un-registered and pass the order in Form GST ASMT-15 and shall also serve a summary thereof electronically in FORM GST DRC-01 * Such order shall be pa....

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....07/2017] * It is clarifies Deputy or Assistant Commissioner of Central Tax shall be proper officer for the purpose of section 63 CGST Act. OBSERVATIONS IN SECTION 63 * Applicable only to unregistered persons. * Assessment is difficult to do as Department is not having any direct data. They have to resort to third party sources like information shared with Income Tax, ROC, etc. * Informa....

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