The Goods and Services Tax Network (GSTN) has recently issued an advisory regarding the procedures and provisions for the amnesty scheme announced by the GST Council. This scheme provides relief to taxpayers who missed the deadline to file appeals against GST demand orders passed on or before March 31, 2023. Let’s understand the key aspects of this advisory.
Amnesty Scheme Recommended by GST Council
i) The GST Council in its 52nd meeting recommended granting amnesty to taxpayers who could not file appeals under section 107 of the CGST Act against GST demand orders passed on or before March 31, 2023.
ii) This relief is for taxpayers whose appeals were rejected due to missing the timeline specified under section 107(1) to file appeals.
iii) Accordingly, the government issued Central Tax Notification 53/2023 dated November 2, 2023 to implement the GST Council’s recommendation.
Key Provisions for Taxpayers
i) Taxpayers can now file GST appeal in FORM GST APL-01 on the GST portal on or before January 31, 2024 against orders passed on or before March 31, 2023.
ii) Taxpayers need to make the required payments for entertaining the appeal as per Notification 53/2023 provisions.
iii) The portal allows taxpayers to select electronic cash or credit ledger for making the payments.
iv) It’s the taxpayer’s responsibility to make correct payments before filing the appeal.
v) Incorrect payment appeals may be dealt with as per legal provisions.
vi) Taxpayers who already filed appeals can make differential payments to avail amnesty scheme benefits.
vii) Such payments can be made using the ‘Payment towards Demand’ facility on the portal.
Conclusion
The GSTN advisory has clarified the process for taxpayers to avail the amnesty scheme for filing delayed appeals. Taxpayers should ensure they make the correct payments and file appeals within the January 31, 2024 deadline to benefit from this scheme. The advisory aims to facilitate taxpayers and ensure smooth implementation of the amnesty provisions.
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CBIC Amnesty Scheme for Belated Appeals against GST Demand Orders: Notification 53/2023
Tax professionals have requested the government to expand the scope of the GST appeals amnesty scheme announced by the CBIC to allow more taxpayers to file appeals against demand orders by January 31, 2024. The current scheme only covers appeals against orders passed before March 31, 2023 that were rejected due to late filing or not filed at all. However, GST experts are of the view that the eligibility criteria are too narrow and should be expanded to include refund applications denied under Section 54 and other cases, so that more taxpayers can benefit from the scheme. Associations in MP have suggested including more cases under the amnesty scheme in a memorandum to the state GST department. Let’s see the outcome!