Advisory on Amnesty for Missed Appeal Filing Deadlines for Orders on or before March 31, 2023

Last updated: 11 November 2023

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The GST Council has introduced an amnesty scheme for taxpayers who missed the appeal filing deadline for orders issued on or before March 31, 2023. This allows eligible taxpayers to file their appeals using FORM GST APL-01 on the GST portal. The deadline for filing these appeals is January 31, 2024. Taxpayers must ensure correct payments are made as per Notification No. 53/2023, with options for electronic credit or cash ledgers. Those who have already filed appeals may need to make differential payments to qualify for the amnesty.

Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023 1) Amnesty for Taxpayers: The GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who couldnt file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017, against the demand order under section 73 or 74 of the CGST Act, 2017, passed on or before March 31, 2023, or whose appeal

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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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FAQ :

The GST amnesty scheme provides an opportunity for taxpayers who missed the appeal filing deadline for orders passed on or before March 31, 2023, to file their appeals.

Taxpayers who could not file an appeal under section 107 of the CGST Act, 2017, against a demand order passed on or before March 31, 2023, or whose appeal was rejected for being filed late, are eligible.

Taxpayers can file their appeal in FORM GST APL-01 on the GST portal on or before January 31, 2024.

Payments for entertaining the appeal must be made as per Notification No. 53/2023, using the GST portal's electronic Credit/Cash ledger. Taxpayers are responsible for selecting the correct ledgers and making accurate payments.

If an appeal has already been filed and the taxpayer wishes to benefit from the amnesty scheme, they must make differential payments to comply with Notification No. 53/2023 using the 'Payment towards demand' facility.

Taxpayers can raise a complaint or seek assistance on the official website at https://selfservice.gstsystem.in.

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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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