Quick Summary
Finance Ministry Unveils Amnesty Scheme Procedure for GST Appeals, Eases Process for Taxpayers In a significant move aimed at providing relief to taxpayers entangled in the complexities of GST appeals, the Finance Ministry has released a detailed procedure outlining the process for filing appeals under the newly introduced amnesty scheme. The initiative is expected to benefit a substantial number of taxpayers who, for various reasons, could not file appeals within the stipulated time frame in
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FAQ :
The scheme provides a new procedure for taxpayers to file appeals under the CGST Act, 2017, for demand orders issued on or before March 31, 2023, especially if they missed the original deadlines.
Taxpayers can file appeals using FORM GST APL-01 on the GST portal until January 31, 2024, for orders passed on or before March 31, 2023.
A pre-deposit of 12.5% of the tax under dispute is required, with at least 20% of this amount (i.e., 2.5% of the tax under dispute) to be debited from the electronic cash ledger.
If your appeal was rejected as time-barred (APL-02), you can now refile it using FORM GST APL-01 on the GST portal.
If you face any problems during the re-filing process (APL-01), you can raise a grievance ticket on the Grievance Redressal Portal.
For cases involving APL-04, direct representations are not accepted. These cases must be mandatorily forwarded through the State Nodal Officer to GSTN for assistance in filing the appeal.
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