The GST Council has announced a one-time amnesty scheme for taxpayers who missed the deadline to file appeals against GST demand orders. This article summarizes the GSTN Advisory on key procedures and provisions related to availing the amnesty.
What is the Amnesty Scheme?
The GST Council has recommended amnesty for taxpayers who missed the deadline to file appeals against GST demand orders passed before March 31, 2023.
Who is Eligible?
Taxpayers who could not file appeals under Section 107 against demand orders under Sections 73 or 74 of the CGST Act, passed before March 31, 2023.
How to File Appeal?
Eligible taxpayers can file FORM GST APL-01 on the GST portal before January 31, 2024. They must make the required payments as per Notification 53/2023.
Payments
Taxpayers must select the appropriate mode and make correct payments. The appellate authority will check payment before entertaining the appeal.
For Filed Appeals
Taxpayers who already filed appeals can get amnesty benefits by making differential payments as per the notification.
Rejected Appeals
Taxpayers whose appeals were earlier rejected as time-barred can refile the appeal. They can raise tickets for any filing issues.
APL-04 Rejection Order
Taxpayers need to approach the appellate authority office to get their cases forwarded to GSTN through the State Nodal Officer.
Key Dates
Appeal Filing Deadline: January 31, 2024
Conclusion
By availing this one-time amnesty scheme, eligible taxpayers can get relief from the demand orders passed before March 31, 2023. They must carefully follow the procedures and timelines to benefit from this scheme.