The Goods and Services Tax Department, Kerala on August 14, 2023, issued The last date of the “Best Judgment Assessment (ASMT 13)” Amnesty Scheme.
The following has been stated: -
• The last date for the exemption under this scheme has been extended from June 30, 2023, to August 31, 2023.
• Those who have taken regular registration should file GSTR on time, to withdraw demands made under “Best Judgment Assessment (ASMT 13)”
• Within 30 days of receipt of Best Judgment Assessment (ASMT-13) orders for any tax period from July 2017 to February 2023, the concerned GSTR 3B Tax arears due to non-filing will be waived if the return for the said tax period is filed before August 31, 2023, along with the late fee and applicable interest.
• If any taxpayer has filed the return along with the late fees but has not paid the applicable interest, they can now do so before August 31, 2023.
[Notification No. CT/15318/2019-P2]
