GST Notification – 24/2023:

Amnesty scheme for deemed withdrawal of assessment orders issued u/s 62 is extended to 31st Aug’23 from 30th Jun’23.

In case where assessment order is passed u/s 62 up to 28th Feb’23, for non-filing of GSTR 1,3B & 10 and the same could not be filed within 30 days, such persons should furnish the return along with the tax, interest & late fee by 31st Aug’23 it will be deemed withdrawal of such assessment order