Assessment of unregistered persons under Indian Tax

Assessment of unregistered persons Means

 

Assessment of unregistered persons

In this article, the information about Assessment of unregistered persons is explained. A brief description about the subject is explained here.  

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 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.

 

This post describes about Assessment of unregistered persons.   Comment below your thoughts about this post Assessment of unregistered persons.

 

 

 

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

Power to collect statistics, Section 151 of CGST Act, 2017              

Goods and services tax compliance rating, Sec 149 of CGST Act, 2017      

Section 146 of CGST Act, 2017 Common Portal   

Section 145 of CGST Act, 2017 Admissibility of micro films, facsimile copies of documents              

Job work procedure, Section 143 of CGST Act, 2017         

Section 139 of CGST Act, 2017 Migration of existing taxpayers    

Section 135 Presumption of culpable mental state, CGST Act, 2017          

Liability of officers and certain other persons, Section 133 of CGST Act, 2017       

Sec 132 of CGST Act, 2017 Punishment for certain offences         

Section 129 of CGST Act, 2017 Detention, seizure and release of goods and conveyances in transit

Section 124 Fine for failure to furnish statistics, CGST Act, 2017  

Sec 122 Penalty for certain offences, CGST Act, 2017

Section 119 Sums due to be paid notwithstanding appeal, of CGST Act, 2017       

Orders of Appellate Tribunal, Sec 113 of CGST Act, 2017

Inter State supplies under GST

Meaning of Interstate dealer and seller

Inter State B2C Supply Means

How to amend measurements in IGM (Import General Manifest) in India

 How to amend number of packages in Import General Manifest (IGM)

We have IEC, can we export from all ports?

What are the legal documents in exports

What does ECGC do on default of payment of any overseas buyer?

 What happens if Date difference in HBL & MBL

What happens if overseas buyer not paid export bills discounted.

How to Import to Denmark?

How to import to India from Denmark?

How to export from India to Denmark?

 


 

 

 


Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers