Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 - Date extended. - 24/2023 - Central GST (CGST)

Amnesty scheme deadline extended for deemed withdrawal of assessment orders, preserving the notification's retrospective effective date.

The amendment substitutes the earlier cut-off date in the principal notification with a later cut-off date for the amnesty scheme concerning deemed withdrawal of assessment orders, enacted under the exercise of statutory rule-making powers. The notification is declared to be deemed to have come into force from the earlier cut-off date specified in the principal notification, preserving retrospective commencement for the amendment's operative effect.