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GST Notice ASMT-14: Section 63 Best Judgement Assessment for Unregistered Persons and How to Reply

By |August 30th, 2026|Categories: Blog, Manage Taxes|

Form ASMT-14 assesses unregistered persons under Section 63 at best judgement. Officers have 5 years to act. Tax plus 18% interest is demanded via ASMT-15.

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