Assessment of unregistered persons
Section 47
Bill
ASSESSMENT
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
47. Assessment of unregistered persons
\nWhere 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 relevant tax periods and issue an assessment order within a period of five years from the due date for filing of t<\/p>\n
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