Background:
Earlier, the GST Council’s 49th meeting was held in Delhi on February 18, 2023 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council had inter-alia made the recommendation to provide an amnesty scheme for conditional deemed withdrawal of assessment orders issued in past cases where the concerned return could not be filed within 30 days of the assessment order but has been filed along with due interest and late fees upto a specified date, irrespective of whether appeal has been filed or not against such assessment order, or whether the said appeal has been decided or not.
Notification:
Now, the CBIC vide Notification No. 06/2023 – Central Tax dated March 31, 2023 in order to align with the recommendations made by the GST Council, has notified that the registered persons who failed to furnish a valid return under Section 39 (GSTR 3B) and Section 45 (Final Return) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), within a period of 30 days from the service of the assessment order issued on or before February 28, 2023 under Section 62(1) of the CGST Act i.e. best judgment assessment, shall be deemed to have been withdrawn, if such registered person furnishes the stated return on or before June 30, 2023, along with interest under Section 50(1) and late Fee under Section 47 of the CGST Act.
Further, the withdrawal of such assessment order will be irrespective of whether or not an appeal had been filed against such assessment order or the appeal, if any, filed against such assessment order has been decided or not.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009688/ENG/Notifications