Special procedures for assessment order deemed to be withdrawn for registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023. - 06/2023 - Central GST (CGST)

GST Relief: Assessment Orders Withdrawn if Returns Filed by Aug 31, 2023, with Interest and Late Fees Paid.

The notification issued by the Central Board of Indirect Taxes and Customs under the Central Goods and Services Tax Act, 2017, specifies procedures for registered persons who did not submit a valid return within thirty days of receiving an assessment order by February 28, 2023. Such assessment orders will be considered withdrawn if the registered persons file the return by August 31, 2023, along with the payment of applicable interest and late fees. This applies regardless of any appeals filed or decisions made regarding the assessment order.