Seeks to allow furnishing returns for the assessees who have been assessed under sub-section (1) of section 62 of the Act or filed appeals against such assessment orders.

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....h, the 12th day of April, 2023 [Corresponding Central Notification No. 6/2023-Central Tax] In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinafter referred to as the said Act), the Governor, on the recommendations of the Council, is pleased hereby to notify that the registered persons who failed to fur....