Assessment of unregistered persons - section 63 - GST Ready Reckoner - GST

..... d shall also serve a summary thereof electronically in FORM GST DRC-01 Such order shall be passed after serving a notice in FORM GST ASMT-14 allowing the time of 15 days and and summary thereof shall be uploaded electronically in FORM GST DRC-07. Proper officer giving an opportunity of being heard to the taxpayer; Time limit of Assessment order:- The assessment order must be issued within a period of 5 year from the date specified under section 44 for furnishing of the annual return for the fina .....

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Assessment of unregistered persons - section 63 - GST Ready Reckoner - GST

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..... 73 and 74. Time limit of five years to serve the best judgement order from the due date of filing of GSTR-9 for the relevant period. DISTINCTION BETWEEN 62 AND 63 W.R.T. BEST JUDGEMENT Section 62 provides for assessment of non-filers of return to the best of judgement taking into account all the relevant material which is available or which he has gathered. Therefore, proper officer has to take into account all the relevant material which is available on record or he has gathered. However, provi .....

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Assessment of unregistered persons - section 63 - GST Ready Reckoner - GST

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