Assessment of unregistered persons
Section 63 of the Goa Goods and Services Tax Act, 2017 deals with assessment of unregistered persons. Notwithstanding anything to the contrary contained in section 73 or section 74, [or section 74A].
Notwithstanding anything to the contrary contained in section 73 or section 74, 176[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 the tax liability of such taxable person to the best of his judgment for the relevant tax periods and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates:
Provided that no such assessment order shall be passed without giving the person an opportunity of being heard.
Section 63, The Goa Goods and Services Tax Act, 2017 (Act 4 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 2
Questions about Section 63
What does Section 63 of the Goa Goods and Services Tax Act deal with?
Section 63 of the Goa Goods and Services Tax Act is headed "Assessment of unregistered persons". Notwithstanding anything to the contrary contained in section 73 or section 74, [or section 74A].
How do I find court cases under Section 63 of the Goa Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Goa Goods and Services Tax Act 63, section 63 Goa Goods and Services Tax Act, section 63 of the Goa Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 63 of the Goa Goods and Services Tax Act, and has it changed?
Its own text turns on section 29 (Cancellation85/or suspension/ of registration), section 73, section 74, section 176, so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was the Goa Goods and Services Tax Act enacted?
Goa Goods and Services Tax Act was enacted in 2017 as Act 4 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 174. Repeal and saving9002 words
- 2. Definitions5328 words
- 74. 2155 words
- 142. Miscellaneous transitional provisions1958 words
- 54. Refund of tax1895 words
- 51. Tax deduction at source1546 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/07fb0b52-84d3-4a8e-bcd6-4f717bd081b6.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/395427a5-4afd-415e-97d2-768ecd5e80c3/content). This page is not a substitute for legal advice.