The roots for announcing the Amnesty Scheme 2023 were planted in the 49th GST Council Meeting which was held under the Chairpersonship of Smt. Nirmala Sitharaman on 18th February 2023.
Taking quick action to the same, the Central Board of Indirect Taxes and Customs came up with various notifications announcing different amnesties under GST. The same is briefly taken up and explained in the current article.
Source GSTHero
