Governor of National Capital Territory of Delhi on 23rd June, 2023 under Delhi Goods and Services Tax Act, 2017 notified 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 shall,-
- Furnish the said return on or before the 30th day of June 2023;
- The return shall be accompanied by payment of interest due
irrespective of whether or not an appeal had been filed against such assessment order. Assessment order shall be deemed to have been withdrawn upon submission.