CBIC has notified a one-time special procedure allowing specified taxpayers to file delayed appeals against GST orders passed under Sections 73 and 74 by 31/01/2024, relaxing norms for filing such appeals beyond the deadline of 31/03/2023 subject to certain conditions like payment of admitted tax and partial disputed tax.
CBIC Central Tax Notification 53/2023 dated 02/11/2023: CBIC Amnesty Scheme for Belated Appeals against GST Demand Orders
GST Appeals Amnesty Scheme 2023: Eligibility, Procedure, Deadline
Here are the key points from the CBIC Central Tax Notification 53/2023 dated 02/11/2023 relating to GST Appeals Amnesty Scheme:
i) This notification is issued under Section 148 of CGST Act 2017, on the recommendations of the GST Council.
ii) It allows certain taxable persons to file a late appeal against GST orders passed under Sections 73 or 74 of CGST Act by 31/01/2024, even if the deadline of 31/03/2023 has passed.
iii) It applies to those who could not file the appeal within the time limit specified under Section 107(1) and 107(4) of CGST Act.
iv) It also applies to those whose appeal was rejected only on grounds of being filed late.
v) To file the appeal, GST APL-01 form must be used in line with Section 107(1) of CGST Act.
vi) To be eligible, the appellant must pay the full admitted tax amount, plus 12.5% of the disputed tax amount, capped at Rs 25 crore. At least 20% of this must be paid from electronic cash ledger.
vii) No refund of any amount paid earlier for filing such appeal shall be granted.
viii) No appeal shall be allowed under this notification for demands not involving any tax.
ix) The provisions of Chapter XIII of CGST Rules shall apply to appeals under this notification.
In conclusion, this notification by CBIC provides significant relief to specified taxpayers by allowing them to file delayed appeals against GST orders passed under Sections 73 and 74 until 31/01/2024, subject to fulfillment of certain conditions. This one-time special procedure will give an opportunity to taxpayers who could not file appeals within the timeframe due to genuine hardships.