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of <h1>Tamil Nadu GST Act introduces amnesty scheme for withdrawal of assessment orders u/s 62 for late filers.</h1> The Tamil Nadu government issued a notification under the Tamil Nadu Goods and Services Tax Act, 2017, introducing an amnesty scheme for the deemed withdrawal of assessment orders under Section 62. Registered persons who failed to submit a valid return within 30 days of receiving an assessment order by February 28, 2023, can have their orders withdrawn by filing the return by June 30, 2023. This must include payment of interest and late fees, regardless of any appeals filed. The notification took effect on March 31, 2023, as announced by the Secretary to the Government.
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