ASSESSMENT OF UNREGISTERED PERSONS

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..... ble 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 an .....

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..... son an opportunity of being heard. 9.6 Rule 100(2) of the CGST Rules, 2017 prescribes that the proper officer shall issue a notice to a taxable person in accordance with the provisions of Section 63 of the CGST Act, 2017 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and shall also serve a summary thereof electronically in FORM GST .....

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