Assessment of unregistered persons - section 63

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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....