QUESTION & ANSWER COMPILER ON GST LAW
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Compiler on Section 63 - Assessmen...

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Compiler on Section 63 - Assessment of unregistered taxable persons

63.3 Miscellaneous Question

Question No.

Institute

Level

Term

QN

M

Quesiton-1

ICSI

E

D21-O

88

1

Quesiton-2

ICAI

F

J21

6b

5

 

Question-1 [ICSI-E-D21-O-88-1]

Section 63 of CGST Act, 2017 is on..........

(A) Self-assessment

(B) Provisional assessment

(C) Scrutiny assessment

(D) Assessment for unregistered persons

 

Question-2 [ICAI-F-J21-6(b)-5]

Explain the provisions relating to assessment of unregistered persons by the proper officer under section 63 of the CGST Act, 2017.

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