Important Keyword: F. No. CBIC-20013/1/2023-GST, Notification No. 06/2023 – Central Tax, Section 148 CGST Act 2017, Section 62(1) CGST Act 2017, Section 47 CGST Act 2017, Section 50(1) CGST Act 2017, section 107 CGST Act 2017.
[F. No. CBIC-20013/1/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, the 31st March, 2023
Notification No. 06/2023 – Central Tax
Table of Contents
CGST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
S.O. (E).— In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies that the registered persons who failed to furnish a valid return within a period of thirty days from the service of the assessment order issued on or before the 28th day of February, 2023 under sub-section (1) of section 62 of the said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons follow the special procedures as specified below, namely,-
- the registered persons shall furnish the said return on or before the 30th day of June 2023;
- the return shall be accompanied by payment of interest due under sub-section (1) of section 50 of the said Act and the late fee payable under section 47 of the said Act,
irrespective of whether or not an appeal had been filed against such assessment order under section 107 of the said Act or whether or not the appeal, if any, filed against the said assessment order has been decided.
(Alok Kumar)
Director
Read More: Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers
Download Pdf: https://taxinformation.cbic.gov.in/
