Central Goods and Service Tax Act, 2017
Assessment of unregistered persons (Sec. 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 liabil-ity 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 speci-fied 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.
This section provides procedure of assessment of persons who are not registered though they are liable to get registered. This section provides that the proper officer may proceed to assess the tax liability of the unregistered person to the best of his judgment.