Question 12 - What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 12. What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration? Ans. Section 47 of MGL provides that in such a case, the proper officer can assess the tax liability and pass an order to his best judgment for the relevant tax periods. However, such an order must be passed within a period of five years from the due date of filing of the annual return for the financial year to which non-payment of tax relates.