Amnesty scheme for deemed withdrawal of assessment orders under GST, subject to return filing and payment of interest and late fee. An amnesty scheme is notified for registered persons against whom assessment orders were issued under section 62(1) on or before 28 February 2023, where no valid return was furnished within thirty days of service. The orders are deemed withdrawn if the return is filed on or before 30 June 2023, together with payment of interest under section 50(1) and late fee under section 47, irrespective of any appeal under section 107.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Amnesty scheme for deemed withdrawal of assessment orders under GST, subject to return filing and payment of interest and late fee.
An amnesty scheme is notified for registered persons against whom assessment orders were issued under section 62(1) on or before 28 February 2023, where no valid return was furnished within thirty days of service. The orders are deemed withdrawn if the return is filed on or before 30 June 2023, together with payment of interest under section 50(1) and late fee under section 47, irrespective of any appeal under section 107.
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