Section 63 – Acts – ASSESSMENT – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 63 – Assessment of unregistered persons. 63. Notwithstanding anything to the contrary contained in section 73 or section 74, 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 taxable person to the best of his j
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