The Central Board of Indirect Taxes and Customs, a part of India’s Ministry of Finance, has announced an extension to the amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 of the Central Goods and Services Tax Act, 2017.
As per Notification No. 24/2023 – Central Tax, the last date for the deemed withdrawal of assessment orders has been pushed forward from 30th June, 2023 to 31st August, 2023. This change is pursuant to the powers bestowed by section 148 of the Central Goods and Services Tax Act, 2017.
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)
New Delhi
Notification No. 24/2023- Central Tax Dated: 17th July, 2023
G.S.R. 512(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, the Ministry of Finance (Department of Revenue), No. 06/2023– Central Tax, dated the 31st March, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 249(E), dated the 31st March, 2023, namely:
In the said notification, for the words, letter and figure “30th day of June, 2023” the words, letter and figure “31st day of August, 2023” shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 30th day of June, 2023.
[F. No. CBIC-20006/10/2023-GST]
ALOK KUMAR, Director
Note : The principal notification No. 06/2023- Central Tax, dated the 31st March, 2023 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 249(E), dated the 31st March, 2023.
