Amnesty scheme for deemed withdrawal of assessment orders issued under Section 62 - G.O. Ms. No. 38 - Tamil Nadu SGST

COMMERCIAL TAXES AND REGISTRATION DEPARTMENT NOTIFICATIONS UNDER THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017. AMENDMENT TO NOTIFICATIONS [G.O. Ms. No. 38, Commercial Taxes and Registration (B1), 5th April 2023, Panguni 22, Subakiruthu, Thiruvalluvar Aandu-2054.] No. II(2)/CTR/351(a-3)/2023. In exercise of the powers conferred by section 148 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) (hereinafter referred to as the said Act), the Governor of Tamil Nadu, 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said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons follow the special procedures as specified below, namely,- (i) the registered persons shall furnish the said return on or before the 30th day of June 2023; (ii) 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. 2. This notification shall be deemed to have come into force on 31st day of March, 2023. B. JOTHI NIRMALASAMY, Secretary to Government.