Amnesty Scheme for withdrawal of Best Judgement Assessment Orders passed under section 62.

As per section 62(2) of CGST Act, the best judgment assessment order issued u/s 62(1) is deemed to be withdrawn if the relevant return is filed within 30 days of service of the said assessment order.

GST Council in its 49 Council meeting recommended to amend section 62 so as to increase the time period for filing of return for enabling deemed withdrawal of such best judgment assessment order, from the present 30 days to 60 days, extendable by another 60 days, subject to certain conditions. The same has already been done through Finance Bill, 2023.

GST Council also recommended to provide an amnesty scheme for conditional deemed withdrawal of assessment orders 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 fee upto a specified date, irrespective of whether appeal has been filed or not against the assessment order, or whether the said appeal has been decided or not.

To bring this amnesty scheme into effect, CBIC has issued Notification No. 06/2023 - Central Tax dated March 31, 2023 with following benefits.

Who can avail benefit of this amnesty Scheme?

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Assessment

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Amnesty Scheme

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