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of <h1>Nagaland Govt Announces Amnesty Scheme for Withdrawal of GST Assessment Orders u/s 62 by June 30, 2023.</h1> The Government of Nagaland's Finance Department has issued a notification under Section 148 of the Nagaland Goods and Services Tax Act, 2017, regarding an amnesty scheme for the deemed withdrawal of assessment orders under Section 62. Registered persons who failed to submit a valid return within 30 days of receiving an assessment order by February 20, 2023, can have the order withdrawn if they file the return by June 30, 2023. This return must include payment of interest under Section 50 and any late fees under Section 47, regardless of any appeals filed or decided against the assessment order.
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