https://www.taxtmi.com/acts?id=41519 Section 62 of the Central Goods and Services Tax Act is amended to extend the period for furnishing a valid return after an assessment order from thirty days to sixty days. A further period of sixty days is available on payment of an additional late fee of one hundred rupees for each day of delay beyond the initial sixty days. If the valid return is furnished within the extended period, the assessment order is deemed to have been withdrawn, while liability to pay interest under section 50 and late fee under section 47 continues. en-us Thu, 30 Mar 2023 16:46:53 +0530 Thu, 25 Jun 2026 12:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41519 Section 62 of the Central Goods and Services Tax Act is amended to extend the period for furnishing a valid return after an assessment order from thirty days to sixty days. A further period of sixty days is available on payment of an additional late fee of one hundred rupees for each day of delay beyond the initial sixty days. If the valid return is furnished within the extended period, the assessment order is deemed to have been withdrawn, while liability to pay interest under section 50 and late fee under section 47 continues. Act-Rules F. Acts / Amendment Acts Thu, 30 Mar 2023 16:46:53 +0530 https://www.taxtmi.com/acts?id=41519