Section 63 – GST – States – ASSESSMENT – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – 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
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