Section 63 of Sikkim GST Act 2017 : Assessment of unregistered persons
Section 63 of Sikkim GST Act 2017 [ Section 63 of Sikkim GST Act 2017 explains Assessment of unregistered persons and is covered in CHAPTER XII ASSESSMENT ] [ Enforced with effect from 1-7-2017. ] Assessment of unregistered persons 63. Notwithstanding anything to the contrary contained in section 73 or section 74, where a taxable person fails to obtain registration even though… Read More »