Notification under section 148 to provide amnesty scheme for deemed withdrawal of assessment orders issued under section 62 under the BGST Act, 2017 - S.O. 131 - Bihar SGST
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Deemed withdrawal amnesty permits withdrawal of assessment orders if outstanding returns are filed and interest and late fees are paid. The notification provides an amnesty scheme deeming certain assessment orders withdrawn where registered persons file the outstanding return within the extended deadline and pay the interest due for delayed payment plus the applicable late fee. The relief is available irrespective of whether an appeal was filed or decided, and is strictly conditional on compliance with the filing and payment requirements within the announced window.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed withdrawal amnesty permits withdrawal of assessment orders if outstanding returns are filed and interest and late fees are paid.
The notification provides an amnesty scheme deeming certain assessment orders withdrawn where registered persons file the outstanding return within the extended deadline and pay the interest due for delayed payment plus the applicable late fee. The relief is available irrespective of whether an appeal was filed or decided, and is strictly conditional on compliance with the filing and payment requirements within the announced window.
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