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Taxation Gujarat Ministry of Finance Gujarat Goods and Services Tax Act, 2017

Special procedure regarding the withdrawal of the assessment order

20-Apr-2023 | No.(GEN-33)GST-202315.148(41)GSTGeII

The Government of Gujarat has reiterated a circular issued by CBIC dated 31st March 2023 specifying the special procedure regarding the withdrawal of assessment order by the registered persons who have 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 Section 62(1) of the Central Goods and Services Tax Rules, 2017, irrespective of whether or not an appeal had been filed against such assessment order under section 107 of the said Act or not.

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