Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62

Last updated: 03 April 2023

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This notification introduces an amnesty scheme for registered persons who received assessment orders under Section 62 of the CGST Act on or before 28th February 2023 but failed to file a valid return within 30 days. If you are among these individuals, your assessment order will be considered withdrawn if you furnish the required return by 30th June 2023. This return must include payment of any applicable interest under Section 50 and late fees under Section 47, regardless of whether an appeal was filed.

Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi

Notification No. 06/2023-Central Tax

Dated: 31st March, 2023

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 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said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons follow the special procedures as specified below, namely,-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 30th day of June 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,

irrespective of whether or not an appeal had been filed against such assessment order under section 107 of the said Act or whether or not the appeal, if any, filed against the said assessment order has been decided.

[F. No. CBIC-20013/1/2023-GST]

ALOK KUMAR, Director

FAQ :

This scheme allows for the deemed withdrawal of assessment orders issued under Section 62 of the CGST Act if registered persons comply with specific conditions.

Registered persons who received an assessment order under Section 62 on or before 28th February 2023 and did not furnish a valid return within 30 days of the order's service are eligible.

You must furnish the required return on or before 30th June 2023.

The return must be accompanied by payment of interest due under Section 50 and the late fee payable under Section 47.

No, the scheme applies even if you have filed an appeal against the assessment order or if the appeal has been decided.

The deadline to furnish the return is 30th June 2023.

Notification No : 06/2023-Central Tax
Source : https://taxinformation.cbic.gov.in/view-pdf/1009688/ENG/Notifications

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