The CBIC has notified the extension of Due Date of Amnesty Scheme for deemed withdrawal of Assessment Orders issued under Section 62.
Reetu | Jul 18, 2023 |
CBIC extends Due Date of Amnesty Scheme for deemed withdrawal of Assessment Orders issued under Section 62
The Central Board of Indirect Taxes and Customs(CBIC) has notified the extension of Due Date of Amnesty Scheme for deemed withdrawal of Assessment Orders issued under Section 62.
Due Date for Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 extended to 31st August 2023.
It has been notified 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 on or before the 28th day of February, 2023 under sub-section (1) of section 62 of the said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons follow the special procedures as specified below, namely:
(i) The registered persons shall furnish the said return on or before the 31st of August 2023;
(ii) the return shall be accompanied by payment of interest due under sub-section (1) of section 50 of the said Act and the late fee payable under section 47 of the said Act.
The principal notification No. 06/2023– Central Tax, dated the 31st March, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 249(E), dated the 31st March, 2023.
Text of Notification amending Principal Notification is as follows:
The Notification Stated as, “In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 06/2023– Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 249(E), dated the 31st March, 2023.”
In the said notification, for the words, letter and figure “30th day of June, 2023” the words, letter and figure “31st day of August, 2023” shall be substituted.
This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.
For Official Notification Download PDF Given Below:
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