New Amnesty Scheme for Deemed Withdrawal of Best Judgment Assessment Order: Notification

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  • By Chetan Kulasri
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  • Last Updated on 3 April, 2023

CBIC Amnesty Scheme

Notification No. 06/2023–Central Tax dated March 31st, 2023

The CBIC has introduced an amnesty scheme for conditional deemed withdrawal of best judgement assessment orders in past cases. This scheme shall be applicable if the concerned return could not be filed within 30 days of the assessment order but it shall be filed along with due interest and late fee up to 30th June 2023.

Click Here To Read The Full Notification

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