Assessment of unregistered persons - section 63

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..... erson fails 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 passed .....

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..... 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. Information can be gathered by initia .....

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..... ion any relevant material available on record or which he has gathered but to the best of his judgement. But even then, provisions of section 63 cannot give an unfettered right to the proper officer to assess the person to an estimate which is a pure guess work. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmana .....

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