MM TAX CLUB

Earlier CBIC vide 06/2023–CENTRALTAX dated 31st March, 2023 brought GST amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 for registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28^th day of February, 2023.

Vide this notification, the registered person who furnish the said return on or before the 30^th day of June 2023, the assessment deemed withdrawn in such case.

Now vide Notification No. 24/2023–CENTRALTAX dated 17^th July, 2023 CBIC on recommendation of 50^th GST council meeting extended due date of this amnesty scheme by two months from 30^th day of June 2023 to 31^st August 2023.

Notification