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of <h1>Goa GST: Assessment Orders Withdrawn if Late Returns Filed by June 30 with Fees, Despite Appeals u/s 148.</h1> The Government of Goa, under section 148 of the Goa Goods and Services Tax Act, 2017, notifies that registered persons who did not submit a valid return within thirty days of receiving an assessment order by February 28, 2023, can have their assessment order deemed withdrawn. To qualify, they must file the return by June 30, 2023, and pay the applicable interest and late fees, regardless of any appeals filed under section 107. This notification is effective from March 31, 2023.
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