Section 63 – Assessment of Unregistered Persons under the CGST Act, 2017

Section 63 of the Central Goods and Services Tax Act, 2017 deals with the assessment of unregistered persons. It provides a mechanism for the proper officer to determine the tax liability of a taxable person who should have obtained GST registration but failed to do so, or whose GST registration was cancelled under Section 29(2) even though the person remained liable to pay tax.

The provision is particularly important because failure to obtain GST registration does not automatically remove a person’s GST liability. If a person was liable to register and pay GST but continued business without registration, the proper officer can determine the tax liability for the relevant tax periods under Section 63.

Section 63 provides for best judgment assessment. However, the law also contains an important procedural safeguard: the person must be given an opportunity of being heard before the assessment order is passed. The assessment order must be issued within the statutory period of five years linked to the date specified under Section 44 for furnishing the annual return for the financial year to which the unpaid tax relates.

What is Section 63 of the CGST Act?

Section 63 is titled “Assessment of unregistered persons.”

It applies in two principal situations:

1. A taxable person fails to obtain GST registration even though the person was liable to register; or
2. A person’s GST registration has been cancelled under Section 29(2), but the person was still liable to pay GST.

In either situation, the proper officer may determine the tax liability of the taxable person to the best of his judgment for the relevant tax periods.

The assessment is not made without procedural safeguards. Before passing the assessment order, the person must be given an opportunity to be heard.

Who Can Be Assessed Under Section 63?

Section 63 can cover two broad categories of persons.

Person Liable for Registration but Never Registered

The first category consists of persons who were liable to obtain GST registration but failed to do so.

For example, suppose a business crosses the applicable registration threshold or falls within a category requiring compulsory registration. If the business continues making taxable supplies without obtaining registration, the proper officer may assess the tax liability under Section 63.

The fact that the person did not obtain a GSTIN does not by itself eliminate the underlying tax liability.

Person Whose Registration Was Cancelled Under Section 29(2)

The second category consists of persons whose registration has been cancelled under Section 29(2), but who were still liable to pay tax.

Cancellation of registration does not necessarily mean that all previous tax liabilities disappear. If the person was liable to pay GST for a period during which tax remained unpaid, the proper officer can use Section 63 to determine the liability where its conditions are satisfied.

When Does Section 63 Apply?

Section 63 can be relevant when the following circumstances exist:

• the person is a taxable person;
• the person was liable to pay GST;
• the person failed to obtain registration despite being liable to do so, or
• the person’s registration was cancelled under Section 29(2) while the person remained liable to pay tax; and
• the proper officer needs to determine the tax liability for the relevant period.

The provision allows the proper officer to assess the tax liability to the best of his judgment.

However, an assessment order cannot be passed without giving the person an opportunity of being heard.

Why is Section 63 Important?

Section 63 prevents registration status from becoming a way of avoiding GST liability.

The GST framework generally requires persons meeting the statutory conditions to obtain registration. If a person does not register despite being liable, the tax administration still needs a mechanism to determine the tax that should have been paid.

Section 63 provides that mechanism.

It is also relevant where registration has been cancelled under Section 29(2) but the person had a tax liability. The provision allows the department to determine the liability for the relevant tax periods even though the person is no longer operating under an active GST registration.

Meaning of “Best Judgment Assessment”

The expression best judgment assessment means that the proper officer determines the tax liability using the relevant information available to the department or information gathered during the proceedings.

In the case of an unregistered person, the officer may not have a regular GST return from the taxpayer for the relevant period. Consequently, the officer may need to rely on available records and other relevant information to determine:

• taxable turnover;
• applicable tax rate;
• tax period;
• nature of supplies;
• place of supply where relevant;
• tax payable;
• interest;
• penalty or other applicable amounts.

The assessment must nevertheless be based on relevant material and the statutory framework. Section 63 does not provide an unrestricted power to determine an arbitrary amount.

The prescribed ASMT-15 assessment order itself contains fields for information such as tax rate, turnover, tax period, place of supply, tax, interest, penalty, other amounts and total amount assessed and payable.

Section 63 and Section 61 – Important Difference

Section 61 and Section 63 both relate to assessment-related compliance, but they deal with different situations.

Basis	Section 61	Section 63
Main subject	Scrutiny of returns	Assessment of unregistered persons
Person involved	Registered person	Person who should have been registered or whose registration was cancelled under Section 29(2)
Return	Return has been furnished	Relevant GST return/registration may not exist
Main purpose	Verify correctness of furnished return	Determine tax liability of specified unregistered persons
Nature	Scrutiny	Best judgment assessment
Opportunity to explain	Yes	Mandatory opportunity of hearing before order
Relevant assessment form	ASMT-10/11/12 for scrutiny	ASMT-14 and ASMT-15

Section 61 begins with a return furnished by a registered person and examines that return for discrepancies. Section 63 instead addresses specified persons who are not operating as registered taxpayers but have a GST liability.

Section 63 and Section 62 – Difference

Section 62 deals with registered persons who fail to furnish returns.

Section 63 deals with persons who should have been registered but were not registered, or persons whose registration was cancelled under Section 29(2) even though they remained liable to pay tax.

Basis	Section 62	Section 63
Person	Registered person	Unregistered person in specified circumstances
Main default	Failure to furnish return	Failure to obtain registration or registration cancelled under Section 29(2)
Return status	Required return not furnished	Person may not have a registered return for the relevant period
Assessment	Best judgment	Best judgment
Notice/order	ASMT-13	ASMT-14 and ASMT-15
Hearing	Operates under Section 62 framework	Opportunity of being heard expressly required

This distinction is important because a non-filer under Section 62 and an unregistered person under Section 63 are not the same category of taxpayer.

Section 63 and Section 64 – Difference

Section 63 should also be distinguished from Section 64, which deals with summary assessment in certain special cases.

Section 63 applies to specified unregistered persons.

Section 64 applies where the proper officer has evidence showing a tax liability and has sufficient grounds to believe that delay in determining the liability may adversely affect the interest of revenue. Section 64 also requires the previous permission of the Additional Commissioner or Joint Commissioner for such summary assessment.

Therefore, the two provisions have different purposes and procedural requirements.

Notice under Rule 100 – FORM GST ASMT-14

Rule 100 of the CGST Rules provides the procedural framework for Section 63.

Under Rule 100(2), the proper officer issues a notice to the taxable person under Section 63 in FORM GST ASMT-14.

The notice contains the grounds on which the assessment is proposed to be made on a best judgment basis.

The rule also provides that the person must be allowed 15 days to furnish a reply.

This is an important procedural safeguard because the taxpayer gets an opportunity to explain why the proposed assessment should not be made or why the proposed liability requires correction.

What is FORM GST ASMT-14?

FORM GST ASMT-14 is the notice used for proposed assessment under Section 63.

The notice communicates the grounds on which the proper officer proposes to determine the tax liability on a best judgment basis.

The person can use the opportunity to:

• explain why GST registration was not required;
• establish that the registration threshold was not crossed;
• establish that supplies were exempt or non-taxable;
• provide records of turnover;
• explain the period involved;
• challenge the proposed taxable turnover;
• explain the applicable tax rate;
• provide evidence regarding place of supply;
• explain any other relevant factual or legal issue.

The person should carefully examine every point mentioned in the ASMT-14 notice and submit a reasoned response with supporting documents.

15-Day Opportunity to Reply

Rule 100(2) provides that after issuance of ASMT-14, the person is allowed 15 days to furnish a reply.

The taxpayer should therefore treat the notice seriously and prepare a complete response within the permitted period.

The exact date of service and deadline should be carefully recorded because failure to respond can result in the officer proceeding to pass the assessment order based on the information available.

Opportunity of Being Heard under Section 63

Section 63 contains an express proviso stating that no assessment order shall be passed without giving the person an opportunity of being heard.

This means the person should be given an opportunity to present their case before the final assessment order is passed.

The opportunity is particularly important because the person may have information that is not available with the department.

For example, the department may initially believe that a business had taxable turnover of ₹50 lakh, while the person may be able to demonstrate through books, invoices and bank records that:

• part of the amount represented exempt supplies;
• some receipts were not consideration for supplies;
• some transactions related to another entity;
• some transactions were outside the scope of GST; or
• the actual taxable turnover was lower.

The hearing and response process gives the person an opportunity to establish these facts.

FORM GST ASMT-15 – Assessment Order

After considering the available information and the person’s response, the proper officer may pass the assessment order under Section 63 in FORM GST ASMT-15.

Rule 100(2) specifically prescribes ASMT-15 for the assessment order under Section 63. A summary of the order is also uploaded electronically in FORM GST DRC-07.

The official ASMT-15 format includes details such as:

• GSTIN/ID or identification details;
• name and address;
• tax period;
• financial year;
• SCN reference;
• relevant Act/rules;
• introduction;
• submissions;
• conclusion;
• tax rate;
• turnover;
• tax period;
• place of supply;
• tax;
• interest;
• penalty;
• other amounts; and
• total amount payable.

What is Included in an ASMT-15 Order?

The assessment order can contain a detailed calculation of the liability.

The official format provides a table for the assessment, including:

Particular	Details
Tax rate	Applicable rate
Turnover	Taxable turnover considered
Tax period	Relevant period
Act	Relevant GST Act
Place of Supply	Applicable place of supply
Tax	Tax determined
Interest	Applicable interest
Penalty	Applicable penalty
Others	Other applicable amounts
Total	Total amount assessed

The exact amount depends on the facts and the material available in the particular case.

Five-Year Time Limit for Assessment

Section 63 provides a specific time limit for passing the assessment order.

The proper officer may issue the assessment order within five years from the date specified under Section 44 for furnishing the annual return for the financial year to which the tax not paid relates.

This is an important limitation provision.

The five-year period is linked to the date specified under Section 44 for furnishing the annual return for the relevant financial year.

It should not simply be calculated from the date on which the business started, the date on which the notice was issued or the date on which the officer discovered the alleged non-registration.

Example of the Five-Year Limitation

Suppose an unregistered person was liable to pay GST for transactions relating to a particular financial year.

The limitation under Section 63 is linked to the date specified under Section 44 for furnishing the annual return for that financial year.

The officer must pass the Section 63 assessment order within the statutory five-year period calculated from that relevant date.

The precise date should be determined based on the annual-return requirement applicable to the relevant financial year.

How is Tax Liability Determined Under Section 63?

The proper officer may consider relevant information available to the department and material gathered during the proceedings.

Depending on the facts, this may include:

• books of account;
• sales invoices;
• purchase invoices;
• bank statements;
• e-way bills;
• agreements;
• contracts;
• payment records;
• information from customers or suppliers;
• property or business records;
• information obtained during departmental proceedings;
• turnover information available through GST systems;
• income-tax-related information where legally available to the department; and
• other relevant material.

The actual material considered will depend on the particular case.

Example – Person Who Never Obtained GST Registration

Suppose Rahul operates a taxable goods business.

During a financial year, his business becomes liable for GST registration under the applicable provisions. However, Rahul does not obtain GST registration and continues making taxable supplies.

The department obtains information indicating that Rahul has taxable turnover and should have registered.

The proper officer initiates proceedings under Section 63.

Rahul receives FORM GST ASMT-14, explaining the grounds for the proposed assessment.

Rahul submits his books of account, sales invoices, bank statements and other records. He establishes the actual turnover and explains the nature of his supplies.

The officer considers the submissions and available information.

If a GST liability is established, the officer may pass FORM GST ASMT-15, determining the tax and other applicable amounts.

A summary of the order is uploaded electronically in FORM GST DRC-07.

Example – Registration Cancelled Under Section 29(2)

Consider a registered business whose GST registration is cancelled under Section 29(2).

The cancellation does not automatically mean that all tax liabilities relating to periods for which tax was payable disappear.

Suppose the person continued to have a tax liability for a relevant period and that liability remained unpaid.

Where the statutory conditions are satisfied, the proper officer may proceed under Section 63 to assess the tax liability for the relevant tax periods.

The person must be given an opportunity of being heard before the assessment order is passed.

Why Can a Cancelled Registration Lead to Section 63?

Section 63 specifically covers a taxable person whose registration has been cancelled under Section 29(2) but who was liable to pay tax.

The provision therefore recognises that cancellation of registration and determination of past or otherwise applicable tax liability are separate issues.

Registration status alone does not determine whether a tax liability existed for a particular period.

Section 29(2) and Section 63

Section 29(2) deals with cancellation of registration by the proper officer in specified circumstances.

Section 63, in contrast, provides a mechanism for assessing a person whose registration has been cancelled under Section 29(2) but who remained liable to pay tax.

Therefore:

Section 29(2) → cancellation of registration

Section 63 → assessment of specified tax liability after such cancellation

The provisions should not be treated as interchangeable.

What Happens if the Person Does Not Respond to ASMT-14?

If a person receives ASMT-14 and does not furnish a response, the proper officer can proceed with the assessment based on the information available, subject to the statutory requirement of giving the person an opportunity of being heard.

The person should therefore not assume that failure to respond will stop the proceedings.

The official ASMT-15 format expressly contemplates situations where no reply was filed or where the reply was considered during the proceedings.

A person who receives ASMT-14 should therefore respond within the permitted time and provide all relevant evidence.

👉 Read More → Section 64 – Summary assessment in certain special cases

Can the Person Challenge the Proposed Turnover?

Yes.

If the turnover proposed by the department is incorrect, the person should provide evidence showing the actual turnover.

For example, the department may rely on information showing total receipts of ₹80 lakh.

The person may demonstrate that:

• ₹20 lakh relates to exempt supplies;
• ₹10 lakh represents amounts not constituting consideration for taxable supplies;
• ₹5 lakh relates to transactions belonging to another entity; and
• the remaining amount represents taxable supplies.

A detailed reconciliation can help the proper officer determine the correct taxable turnover.

The taxpayer should support the explanation with appropriate documents.

Can an Unregistered Person Claim That Registration Was Not Required?

Yes.

If the person believes that registration was not legally required, this should be clearly explained in response to ASMT-14.

For example, the person may establish that:

• the applicable registration threshold was not crossed;
• the supplies were wholly exempt or non-taxable;
• the person fell within a statutory category not liable for registration; or
• another statutory provision affected the registration requirement.

The exact conclusion depends on the facts, applicable provisions, notifications and the relevant tax period.

What Happens When Registration Was Actually Required?

If the person was liable to register and the evidence establishes taxable GST liability, failure to obtain registration does not by itself eliminate the tax liability.

The proper officer can proceed under Section 63 and determine the liability for the relevant tax periods.

The assessment may include tax and other applicable amounts according to the GST law.

Interest in Section 63 Assessment

Interest may form part of the amount determined in the assessment where tax was payable but remained unpaid.

The ASMT-15 format itself contains a separate column for interest in the assessment calculation.

The actual interest calculation depends on the relevant statutory provisions, tax period, amount of tax and period of delay.

A person facing Section 63 proceedings should therefore examine not only the principal tax amount but also the interest calculation.

Penalty in Section 63 Assessment

The ASMT-15 format also contains a separate field for penalty.

However, the existence and amount of any penalty must be determined according to the applicable penalty provisions and facts of the case. It should not be assumed that every Section 63 assessment automatically carries the same penalty.

The assessment order may separately identify tax, interest, penalty and other amounts.

Section 63 and Demand Provisions

Section 63 itself provides the mechanism for assessment of the specified unregistered person.

The provision begins with a non obstante clause referring to Sections 73 and 74. This means Section 63 has its own assessment mechanism for the specified circumstances covered by the section.

The relationship between assessment under Section 63 and subsequent payment or recovery should therefore be considered with the applicable GST provisions and the particular facts of the case.

Section 63 and Section 73/74

Section 63 expressly begins with:

“Notwithstanding anything to the contrary contained in section 73 or section 74…”

This establishes the specific statutory mechanism for assessment under Section 63.

The section is therefore designed to deal with a situation where a taxable person was liable to pay tax but did not obtain registration, or whose registration was cancelled under Section 29(2) while the person remained liable to pay tax.

The exact demand, interest, penalty and recovery consequences must be determined by reference to the law applicable to the relevant tax period and circumstances.

Current Law and Section 74A

GST demand provisions have evolved over time, including the introduction of Section 74A for specified tax periods and circumstances.

Section 63 itself continues to provide the specific assessment mechanism for the unregistered persons covered by the section.

When dealing with an actual case, the applicable demand, interest and penalty provisions should be checked for the relevant tax period rather than automatically applying provisions from an older financial year.

FORM GST DRC-07 and Section 63

Rule 100(2) provides that the summary of the Section 63 assessment order is uploaded electronically in FORM GST DRC-07.

DRC-07 provides the electronic summary of the order and the resulting liability.

Therefore, a person involved in Section 63 proceedings should monitor the GST portal and preserve:

• ASMT-14;
• response and supporting documents;
• ASMT-15;
• DRC-07;
• payment records; and
• subsequent communications.

Section 63 Procedure – Step by Step

The overall process can be understood as follows.

Step 1 – Department Identifies Possible Liability

The department obtains information suggesting that a person was liable to pay GST.

Step 2 – Registration Position is Examined

The officer examines whether:

• the person failed to obtain registration despite being liable; or
• registration was cancelled under Section 29(2) even though the person remained liable to pay tax.

Step 3 – Proposed Assessment

The proper officer determines that proceedings under Section 63 may be appropriate.

Step 4 – ASMT-14 Notice

The officer issues FORM GST ASMT-14, explaining the grounds for the proposed best judgment assessment.

Step 5 – Opportunity to Reply

The person is allowed 15 days under Rule 100(2) to furnish a reply.

Step 6 – Hearing

The person must be given an opportunity of being heard before the assessment order is passed, as expressly required by Section 63.

Step 7 – Assessment Order

After considering the relevant information and submissions, the proper officer may issue FORM GST ASMT-15.

Step 8 – Electronic Summary

The summary of the assessment order is uploaded electronically in FORM GST DRC-07.

Step 9 – Payment or Further Legal Action

The person should address the liability in accordance with the order and applicable GST provisions. Where the person disputes the order, the available statutory remedies should be considered within the prescribed time.

Important Documents for Responding to Section 63 Proceedings

A person facing Section 63 proceedings should collect relevant documents, such as:

• sales invoices;
• purchase invoices;
• books of account;
• bank statements;
• GST-related correspondence;
• e-way bills;
• agreements and contracts;
• customer records;
• supplier records;
• exemption documents;
• turnover calculations;
• tax payment records;
• registration-related documents; and
• evidence explaining the nature of the transactions.

The exact documents required depend on the allegations and proposed basis of assessment.

Practical Example of Section 63 Assessment

Suppose a trader carries on a taxable business.

The department receives information indicating that the trader made taxable supplies of ₹60 lakh during a financial year and should have obtained GST registration.

The trader did not obtain registration.

The proper officer initiates proceedings under Section 63.

The trader receives ASMT-14.

The trader responds that the department’s ₹60 lakh figure includes ₹15 lakh of exempt supplies and provides invoices and books of account supporting the claim.

The officer examines the records.

If the evidence establishes that ₹45 lakh represents taxable supplies and the applicable GST provisions impose a liability, the officer determines the tax on the relevant taxable turnover and passes ASMT-15.

The assessment order identifies the relevant tax, interest, penalty and other amounts, where applicable. The summary is uploaded in DRC-07.

This example illustrates why responding to ASMT-14 with proper reconciliation and supporting evidence is important.

Another Example – Cancelled Registration

Suppose a registered business has its GST registration cancelled under Section 29(2).

Later, the department identifies a period for which the person remained liable to pay GST.

Because the registration was cancelled under Section 29(2) and the person remained liable to tax, Section 63 may become relevant for assessment of the applicable tax liability.

The proper officer issues ASMT-14 and provides the person an opportunity to respond.

After considering the person’s submissions and available information, the officer may pass ASMT-15 if a liability is established.

What Should You Do After Receiving ASMT-14?

A person receiving ASMT-14 should take the notice seriously.

1. Check the Tax Period

Identify exactly which financial year and tax periods are covered.

2. Check the Reason for Proceedings

Determine whether the department alleges:

• failure to obtain registration; or
• liability after cancellation under Section 29(2).

3. Check the Proposed Turnover

Compare the department’s figures with books and transaction records.

4. Check the Nature of Supplies

Determine whether supplies were:

• taxable;
• exempt;
• non-taxable;
• zero-rated; or
• otherwise outside the relevant GST liability.

5. Verify the Registration Requirement

Check the registration provisions applicable during the relevant period.

6. Prepare a Reconciliation

Clearly reconcile the figures relied upon by the department with the actual records.

7. Submit the Reply Within Time

Rule 100(2) provides a 15-day period for furnishing the reply to ASMT-14.

8. Attend the Hearing if Required

The statutory opportunity of being heard should be properly utilised.

9. Preserve All Documents

Keep copies of the notice, reply, evidence, hearing records and final order.

Common Mistakes in Section 63 Proceedings

Ignoring ASMT-14

Failure to respond can leave the officer to determine the liability using available information.

Not Checking the Registration Requirement

A person should carefully establish whether registration was actually required for the relevant period.

Treating All Bank Credits as Taxable Turnover

Bank receipts may have different characteristics. The nature of each relevant receipt should be established rather than automatically treating every credit as taxable turnover.

Not Separating Exempt and Taxable Supplies

If the department has considered total turnover, the person should reconcile taxable and exempt components where applicable.

Not Providing Supporting Documents

A verbal explanation without documentary evidence may not adequately address the proposed assessment.

Missing the Hearing Opportunity

Section 63 expressly protects the opportunity of being heard. The person should use that opportunity to present the relevant facts and documents.

Important Time Limits under Section 63

Event	Time limit
Reply to ASMT-14 under Rule 100(2)	15 days
Assessment order under Section 63	Within 5 years from the date specified under Section 44 for furnishing annual return for the relevant financial year

The 15-day period relates to the response to the proposed assessment notice. The five-year period relates to the outer statutory period for passing the assessment order.

Key Forms under Section 63

Form	Purpose
FORM GST ASMT-14	Notice for proposed best judgment assessment of an unregistered person
FORM GST DRC-01	Electronic summary of the notice under Rule 100(2)
FORM GST ASMT-15	Assessment order under Section 63
FORM GST DRC-07	Electronic summary of the assessment order

Rule 100(2) specifically provides for ASMT-14 and the electronic summary in DRC-01, followed by ASMT-15 and DRC-07 after the assessment order.

Section 63 – Important Points to Remember

The most important points can be summarised as follows:

1. Section 63 deals with assessment of unregistered persons.
2. It can apply when a taxable person fails to obtain registration despite being liable to do so.
3. It can also apply where registration was cancelled under Section 29(2) but the person remained liable to pay tax.
4. The proper officer can assess the tax liability to the best of his judgment.
5. The assessment covers the relevant tax periods.
6. Section 63 contains a non obstante clause referring to Sections 73 and 74.
7. The person must be given an opportunity of being heard before the assessment order is passed.
8. Rule 100 provides the procedural mechanism.
9. FORM GST ASMT-14 is the notice for proposed assessment.
10. The person gets 15 days to furnish a reply under Rule 100(2).
11. The assessment order is issued in FORM GST ASMT-15.
12. The summary of the assessment order is uploaded electronically in FORM GST DRC-07.
13. The assessment order must be issued within the statutory five-year period linked to Section 44 for the relevant financial year.
14. The assessment may identify tax, interest, penalty and other applicable amounts.
15. A person should preserve books, invoices, bank records and other evidence relevant to the proposed assessment.
16. Section 63 is different from Section 62, which deals with registered persons who fail to furnish returns.
17. Section 63 is different from Section 61, which deals with scrutiny of returns furnished by registered persons.
18. Section 63 is also different from Section 64, which deals with summary assessment in certain special cases.

👉 Read More → Section 62 – Assessment of non-filers of returns

Conclusion

Section 63 of the CGST Act, 2017 provides an important mechanism for assessing the GST liability of persons who were required to obtain registration but failed to do so, as well as persons whose registration was cancelled under Section 29(2) while they remained liable to pay tax.

Under this provision, the proper officer may determine the tax liability to the best of his judgment for the relevant tax periods. However, the person cannot be deprived of an opportunity to present their case. Section 63 expressly requires that an opportunity of being heard be provided before the assessment order is passed.

The procedural process under Rule 100 begins with FORM GST ASMT-14, which communicates the grounds for the proposed assessment. The person is allowed 15 days to submit a reply. After considering the available information and the person’s submissions, the officer may issue the assessment order in FORM GST ASMT-15, with its summary uploaded electronically in FORM GST DRC-07.

For any person receiving an ASMT-14 notice, timely and evidence-based compliance is important. The person should verify whether registration was actually required, reconcile the turnover considered by the department, identify the nature of supplies and provide all relevant records and explanations within the prescribed time.

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