Notification 6/2023 - Central Tax
Date: March 31, 2023
Effective From: March 31, 2023
Subject
Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
Content
G.S.R. 249(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies that the registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued o…