Relief for GST Filers: Key Updates in Notification No. 6/2023 and Notification No. 5/2023
Simplified Explanation of Notification No. 6/2023-Central Tax
Purpose: This notification provides a relief mechanism for registered persons who have failed to file their GST returns on time and have received a best judgement assessment order. It outlines the conditions under which such assessment orders will be deemed withdrawn if specific actions are taken.
Key Points:
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