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    <title>Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 of Maharashtra Goods and Services Tax Act, 2017</title>
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    <description>Deemed withdrawal of assessment orders is permitted for registered persons who failed to furnish a valid return within thirty days of service of the assessment order, subject to furnishing the pending return by the prescribed final date together with payment of the statutory interest liability and late fee liability; eligibility is available irrespective of whether an appeal has been filed or decided.</description>
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      <description>Deemed withdrawal of assessment orders is permitted for registered persons who failed to furnish a valid return within thirty days of service of the assessment order, subject to furnishing the pending return by the prescribed final date together with payment of the statutory interest liability and late fee liability; eligibility is available irrespective of whether an appeal has been filed or decided.</description>
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