Assessment of unregistered persons
Section 61
Bill
ASSESSMENT
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
61. Assessment of unregistered persons
Notwithstanding anything to the contrary contained in section 66 or section 67 , where a taxable person fails to obtain registration even though liable to do so, the proper officer may proceed to assess the tax liability of such taxable person to the best of his judgement for the relev
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