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of <h1>Amnesty Scheme Deadline for Deemed Withdrawal of Assessment Orders Extended to August 31, 2023, u/s 62.</h1> The Central Government, under the Central Goods and Services Tax Act, 2017, has extended the deadline for the amnesty scheme concerning the deemed withdrawal of assessment orders issued under Section 62. The original deadline of June 30, 2023, has been extended to August 31, 2023. This amendment, recommended by the Council, modifies the earlier notification issued on March 31, 2023. The extension is effective retroactively from June 30, 2023, as per Notification No. 24/2023 issued by the Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs.
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