No.CT-8-0002-2023-Sec-1-V (CT) (09) Dated 21 April 2023

off TRA die fran <1 we R. py Vr 19) (FR 30% var 38 Afirga of 3% fufrm +81 70 3) #1 90 148 5) We UREA 1 WERT FW BY UY ug =F Ru for fof or +E odie So fafa it uw 107 & erefia QQ Fuk ow F faeg wa = Tar 71 = Iw Fruit oR & fawg wR WHE ade aft aE 9), fife 91 © § wm sire, feqiw 21 eile 2023 258 Yeagew Teo, EAE 21 28d 2023 Bhopal, the 21* April 2023 No.CT-8-0002-2023-Sec-1-V (CT) (09).—In exercise of the powers conferred by section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), (hereinafter referred to as the said Act), the State Government, 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 28" 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said Act, as the classes of registered persons, in respect of whom said assessment order shall be deemed to have been withdrawn, if such registered persons follow the special procedures as specified below, namely :— (i) The registered persons shall furnish the said return on or before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 30™ day of June, 2023; (i1) 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 effect from the 31% March, 2023. By order and in the name of the Governor of Madhya Pradesh,