GST Library

2 Col
3 Col

Login | Register

Best GST Library

Contact Us


GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications

Act & Rules (Single-view)

Act & Rules (Multi-view)

Act & Rules (E-book)

GST Rates

HSN Classification

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

GST Forms

Full Site Search

E-way Bill

Finance Bill

GST Evasion in India

GST Videos

GST Domains Sale

About Us

Our Services

Contact Us

TaxReply India Pvt Ltd
Subscribe Free GST updates on...

Join on twitter

GST Library Prices are increasing from 01st July 2023.
Subscribe Now

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As per section 62(2) of CGST Act, the best judgment assessment order issued u/s 62(1) is deemed to be withdrawn if the relevant return is filed within 30 days of service of the said assessment order.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

The registered persons who failed to furnish a valid return (i.e. GSTR 3B or GSTR-10) within a period of 30 days from the service of the assessment order (Be.......
  Login to




Amnesty Scheme

Digital GST Library
Plan starts from
₹ 2,970
(For 1 Year)
Checkout all Plans
Unlimited access for
365 Days
✓ Subscribe Now


Apr 1, 2023

Post your comment here !

Login to Comment

GST News (Updates)

  Read more GST updates...