Important Keywords: Notification No. 06/2023 – Central Tax, Amnesty scheme, Deemed withdrawal of assessment orders, Section 62, F. No. CBIC-20013/1/2023 – GST, Notification No. 06/2023 – Central Tax, Section 148 CGST, Section 62(1) CGST, Section 47 CGST, Section 50(1) CGST, section 107 CGST,
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Table of Contents
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)]
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: Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62
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said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons follow the special procedures as specified below, namely,-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.
[F. No. CBIC-20013/1/2023-GST]
(Alok Kumar)
Director
Frequently Asked Questions (FAQs)
Q1. What is Notification No. 06/2023 – Central Tax, and why is it important?
Notification No. 06/2023 – Central Tax introduces an amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 of the CGST Act.
This notification provides relief to taxpayers who failed to file their GST returns, leading to best judgment assessment orders from the GST department. Under this scheme, taxpayers can file their pending returns, and the previously issued assessment orders will be withdrawn automatically.
This amnesty scheme offers a second chance for non-filers to rectify their GST compliance issues without facing harsh penalties or legal action.
Q2. What is Section 62 of the CGST Act, and how does it impact taxpayers?
Under Section 62 of the CGST Act, if a taxpayer fails to file their GST returns, the GST officer has the authority to issue a best judgment assessment order based on available information.
📌 Key Implications of Section 62:
✔️ Higher tax liability due to estimated assessments
✔️ Penalties & interest on unpaid tax
✔️ Risk of GST registration cancellation
With Notification No. 06/2023 – Central Tax, taxpayers can now get these orders withdrawn by filing their pending returns within the given time frame.
Q3. Who is eligible for the amnesty scheme under Notification No. 06/2023 – Central Tax?
The amnesty scheme applies to taxpayers who received assessment orders under Section 62 due to non-filing of GST returns.
✅ If you have missed filing GSTR-3B for any tax period and a best judgment assessment order was issued, you qualify for this scheme.
✅ If you file the pending returns within the amnesty period, the assessment order will be automatically withdrawn.
This is a golden opportunity for businesses to avoid unnecessary penalties and get their GST compliance back on track.
Q4. How can I benefit from Notification No. 06/2023 – Central Tax?
This amnesty scheme offers multiple benefits, including:
✔️ Deemed withdrawal of Section 62 assessment orders
✔️ Avoidance of higher tax liabilities & penalties
✔️ Reinstatement of GST compliance without legal action
✔️ Preventing cancellation of GST registration
Businesses struggling with pending GST filings should take immediate action to benefit from this one-time relief measure.
Q5. What is the deadline for filing pending returns under this amnesty scheme?
The government has provided a limited-time window under Notification No. 06/2023 – Central Tax to file pending returns and withdraw Section 62 assessment orders.
⏳ To check the exact deadline, refer to the official CBIC notification or the GST portal.
Filing within this amnesty period ensures automatic withdrawal of the assessment order without additional penalties.
Q6. What happens if I do not file my pending returns even after this amnesty scheme?
If a taxpayer fails to file the pending returns within the amnesty period, they will face:
❌ Section 62 assessment order remains valid
❌ Higher tax demands & penalties enforced
❌ Possibility of GST registration cancellation
❌ Legal consequences & enforcement actions from tax authorities
This is a one-time chance to correct non-compliance issues without legal trouble.
Q7. How can I check if I have an assessment order under Section 62?
To verify if you have an outstanding assessment order:
1️⃣ Log in to the GST portal (gst.gov.in)
2️⃣ Go to the ‘Services’ tab → Click on ‘View Notices and Orders’
3️⃣ Check for assessment orders issued under Section 62
4️⃣ If applicable, file the pending returns within the amnesty period
Q8. How do I file my pending GST returns under this amnesty scheme?
To file your pending GSTR-3B returns and get the assessment order withdrawn:
1️⃣ Log in to the GST portal (gst.gov.in)
2️⃣ Go to the Returns section and select GSTR-3B
3️⃣ Select the applicable tax period(s) for which returns are pending
4️⃣ Fill in the required details & pay applicable tax, interest, or late fees
5️⃣ Submit & file using DSC or EVC
Once filed, the Section 62 assessment order will be deemed withdrawn.
Q9. How does this amnesty scheme financially benefit taxpayers?
The financial benefits of Notification No. 06/2023 – Central Tax include:
💰 Avoiding higher tax liabilities due to best judgment assessment
💰 Eliminating excessive penalties & legal fees
💰 Saving on interest payments due to delayed filings
💰 No risk of losing GST registration, ensuring smooth business operations
For businesses with pending GST returns, filing now is much cheaper than dealing with future penalties and tax demands.
Q10. Where can I find the official Notification No. 06/2023 – Central Tax?
The official notification is available on the CBIC website under the GST Notifications section. You can also check updates on the GST portal or consult a GST expert for professional guidance.
Read More: Rationalisation of late fee for GSTR-9 and Amnesty to GSTR-9 non-filers
More Information: https://taxinformation.cbic.gov.in/
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