Section 63 – Assessment of Unregistered Persons
Section 63 of CGST Act, 2017 – Assessment of Unregistered Persons Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 63 Section 63 empowers the proper officer to assess tax liability of a person who: Is liable to be registered under GST, but Fails to obtain registration, or Whose registration has been cancelled retrospectively This provision prevents tax evasion by operating outside the GST registration framework. 2. Statutory Provision – Section 63 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 person to the best of his judgment for the relevant tax periods, and issue an assessment order: After giving an opportunity of being heard, and Within a period of five years from th...