Section 63 of CGST Act,2017 -Assessment ofunregisteredpersons

Section 63 of CGST Act,2017 from bare act :
Notwithstanding anything to the contrary contained in section 73 or section74, where a taxable person fails to obtain registration even though liable to do so or whoseregistration has been cancelled under sub-section (2) of section 29 but who was liable to paytax, the proper officer may proceed to assess the tax liability of such taxable person to thebest of his judgment for the relevant tax periods and issue an assessment order within aperiod of five years from the date specified under section 44 for furnishing of the annualreturn for the financial year to which the tax not paid relates:
Provided that no such assessment order shall be passed without giving the person anopportunity of being heard.

CHAPTER XII

ASSESSMENT

Chapter XII of the CGST Act,2017 covers six sections relating toASSESSMENT under GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 59 : Self Assessment
Section 60 :Provisional Assessment
Section 61 :Scrutiny ofreturns
Section 62 :Assessment ofnon-filers ofreturns
Section 63 : Assessment ofunregisteredpersons
Section 64 : Summaryassessment incertainspecial cases