Notification 6/2023 CT Dt. 31/3/23

Who has failed to furnished Return u/s 39 (Gstr3B) or U/s 45 (Gstr-10 Final Return) after the service of Notice u/s 46 or Assement order (Asmt-13) under Section 62 before 28/02/23 , Such Order or Notice is deemed to Withdraw, If :
Register person shall furnish said Return with late fee & interest before 30/06/23.