Section 63
Assessment of unregistered persons.
GST
ASSESSMENT
Section 63 of Central Goods And Services Tax Act, 2017
Assessment of unregistered persons.
63. Notwithstanding anything to the contrary contained in section 73 or section 74 1[or section 74A], 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
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