Amendment of section 62.

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....l Goods and Services Tax Act, in sub-section (2),- (a) for the words "thirty days", the words "sixty days" shall be substituted; (b) the following proviso shall be inserted, namely:-....

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.... return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section (1) of section 50 or to pay late fee under se....