Notification No. 24/2023
Date: July 17, 2023
Subject: Extension of amnesty scheme for deemed withdrawal of best judgment assessment orders under section 62.
Description:
Time limit for furnishing returns to avail deemed withdrawal of assessment orders is extended to 31 August 2023.
The amendment is made to Notification No. 06/2023–Central Tax.
Earlier deadline of 30 June 2023 is substituted.
Effective Date of Notification:
30 June 2023
Previous Notification
Notification No. 06/2023 – Central Tax dated 31 March 2023