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    <title>Notification under section 148 to provide amnesty scheme for deemed withdrawal of assessment orders issued under section 62 under the BGST Act, 2017</title>
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    <description>The notification provides an amnesty scheme deeming certain assessment orders withdrawn where registered persons file the outstanding return within the extended deadline and pay the interest due for delayed payment plus the applicable late fee. The relief is available irrespective of whether an appeal was filed or decided, and is strictly conditional on compliance with the filing and payment requirements within the announced window.</description>
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      <description>The notification provides an amnesty scheme deeming certain assessment orders withdrawn where registered persons file the outstanding return within the extended deadline and pay the interest due for delayed payment plus the applicable late fee. The relief is available irrespective of whether an appeal was filed or decided, and is strictly conditional on compliance with the filing and payment requirements within the announced window.</description>
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