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of <h1>Maharashtra GST Act: Deemed Withdrawal of Assessment Orders if Returns Filed by June 30, 2023, with Fees Paid.</h1> The Government of Maharashtra has issued a notification under the Maharashtra Goods and Services Tax Act, 2017, allowing for the deemed withdrawal of assessment orders issued under Section 62 if certain conditions are met. Registered persons who did not submit a valid return within 30 days of receiving an assessment order by February 28, 2023, can have the order withdrawn by filing the return by June 30, 2023. This return must include payment of any due interest and late fees. This applies regardless of whether an appeal was filed or decided against the assessment order.
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