Amnesty provided for withdrawal of assessment orders against non-filers of GSTR 3B & GSTR 10

The CBIC vide Notification No. 06/2023 – Central Tax dated March 31, 2023, in order to align with the recommendations made by the GST Council, has notified that the registered persons who failed to furnish a valid return under Section 39 (GSTR 3B) and Section 45 (Final Return) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), within 30 days from the service of the assessment order issued on or before February 28, 2023, under Section 62(1) of the CGST Act i.e. best judgment assessment, shall be deemed to have been withdrawn, if such registered person furnishes the stated return on or before June 30, 2023, along with interest under Section 50(1) and late Fee under Section 47 of the CGST Act.

Further, the withdrawal of such an assessment order will be irrespective of whether or not an appeal had been filed against such an assessment order or whether the appeal, if any, filed against such an assessment order has been decided or not.

The Notification can be accessed at - https://taxinformation.cbic.gov.in/view-pdf/1009688/ENG/Notifications