ASSESSMENT OF UNREGISTERED PERSONS

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....le to pay tax, the proper officer may proceed to assess the tax liability of such taxable person to the best of his judgement for the relevant tax periods. 9.2 Under Section 63 of the CGST Act, 2017, even when a taxable person is 'unregistered', the proper officer is vested with jurisdiction to not only identify taxable transactions but also pass an order of assessment on best judgement basis and....