Question 9 - What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 9. What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration? Ans. Section 63 of CGST/SGST Act provides that in such a case, the proper officer can assess the tax liability and pass an order to his best judgment for the relevant tax periods. However, such an order must be passed within a period of five years from the due date for furnishing the annual return for the financial year to which non-payment of tax relates.