Deemed withdrawal of assessment orders enables late GST return filing upon payment of interest and late fee. Registered persons assessed under subsection (1) of section 62 who failed to furnish a valid return within thirty days from service of an assessment order issued on or before the cutoff may have the assessment order deemed to have been withdrawn if they furnish the return by the notified final date and accompany it with payment of the interest due for late payment and the late fee payable.