Assessment Proceedings u/s 63 against Unregistered Persons

What is the procedure of the Assessment Proceedings u/s 63 against Unregistered Persons?

Following is the procedure of the Assessment Proceedings u/s 63 against Unregistered Persons:   

 1. Adjudicating Authority/ Assessing Authority (A/A) issues a "Show Cause Notice" to the taxable person and, if personal hearing is required, also schedules a date/time and venue for the same. In case of no reply is received from the taxable person, A/A issues a Reminder. Maximum three reminders can be issued.                                                                                                                                                                                                                   2. Taxable person can reply to the issued notice offline and also request for a personal hearing in case A/A has not called for a personal hearing in the issued notice. Additionally, if required, he/she can also file offline for application of extension of personal hearing date. If A/A approves application of extension, A/A will issue an adjournment with the new date/time and venue of Personal hearing. Adjournment can be allowed maximum 3 times.                                                                                                                                                                                                                                3. If Personal hearing is not required A/A, on the basis of taxable person's reply, issues ASSESSMENT ORDER (ASMT-15) or DROP PROCEEDING Order. If Personal hearing is required, A/A conducts the personal hearing and on that basis issues the Order. If taxable person does not reply, even after the issue of three reminders, A/A issues the Order as per his/her discretion.


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