In exercise of the powers conferred by section 148 of the CGSTA, 2017

The Central Government hereby notifies that

RPs who failed to furnish a valid return within a period of 30 days from the service of the assessment order issued on or before the 28th day of February, 2023 u/s 62(1) of the said Act, as the classes of RPs, in respect of whom said assessment order shall be deemed to have been withdrawn, if such RPs follow the special procedures as specified below, namely,-

(i) RPs shall furnish the said return on or before the [1][31st day of August, 2023];

(ii) the return shall be accompanied by payment of interest due u/s 50(1) of the said Act and the late fee payable u/s 47 of the said Act, irrespective of whether or not an appeal had been filed against such assessment order u/s 107 of the said Act or whether or not the appeal, if any, filed against the said assessment order has been decided.