Section 63 Himachal Pradesh GST Act 2017 : Assessment of unregistered persons

By | August 20, 2017
(Last Updated On: August 20, 2017)

Section 63 Himachal Pradesh GST Act 2017

( Section 63 Himachal Pradesh GST Act 2017  explains Assessment of unregistered persons and is covered in CHAPTER– XII ASSESSMENT )

Assessment of unregistered persons

63. Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration even though liable to do so or whose registration has been cancelled under sub-section (2) of section 29 but who was liable 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 and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates:

Provided that no such assessment order shall be passed without giving the person an opportunity of being heard.


Himachal Pradesh  GST Act 2017

Himachal Pradesh GST Rules 2017

Himachal Pradesh  GST Notifications

Himachal Pradesh  GST Rate Notifications

Related Topic on GST

TopicClick Link
GST Acts Central GST Act and States GST Acts
GST RulesGST Rules
 GST FormsGST Forms
GST RatesGST Rates
GST NotificationsGST Act Notifications
GST CircularsGST Circulars
 GST JudgmentsGST Judgments
GST Press ReleaseGST Press Release
GST BooksBest Books on GST in India
GST CommentaryTopic wise Commentary on GST Act of India
GST You Tube ChannelTaxHeal You Tube Channel
GST Online CourseJoin GST online Course
GST HistoryGST History and Background Material

Leave a Reply

Your email address will not be published.