Amnesty scheme for assessment orders issued u/s 62

GST Notification 06/2023-Central Tax dt.31-Mar-2023

For GST Notification 06/2023

GST Notification – 06/2023: Best judgement assessment shall be withdrawn where if the non-filer of returns has submitted returns on or before 30th June 2023 with applicable interest and late fee irrespective of appeal against the assessment order issued on or before 28th February 2023.


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