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of <h1>Puducherry GST Amnesty: Withdraw Assessment Orders by Filing Returns with Fees by June 30, 2023, per Sections 62 & 148.</h1> The Government of Puducherry has issued a notification under Section 148 of the Puducherry Goods and Services Tax Act, 2017, introducing an amnesty scheme for deemed withdrawal of assessment orders under Section 62. 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did not submit a valid return within 30 days of receiving an assessment order by February 28, 2023, can have the order withdrawn if they file the return by June 30, 2023. The return must include payment of interest and late fees, regardless of any appeal status. This notification is effective from March 31, 2023.
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