GST appeal filing mechanism under Amnesty Scheme
January 19, 2024
Amnesty Scheme for filing of GST Appeal under section 107 of CGST Act, 2017, on or before 31st January, 2024:
The Central Board of Indirect Taxes and Customs (CBIC) on the recommendation of GST council granted amnesty to taxpayers who could not file an appeal under section 107 of CGST Act, 2017 against the demand order under section 73 or 74, passed on or before 31st March, 2023 or whose appeal against the said order was rejected due to non-filing within specified time frame in sub-section (1) of Section 107 read with sub-section (4) of Section 107. The Govt. has issued Notification No. 53/2023-Central Tax dated 2nd November, 2023 in this regard.
Therefore, here is the opportunity for the taxpayers who could not file the appeal within prescribed time limit as specified in Section 107(1) read with Section 107(4) of the Act or whose appeal was rejected due to time barred against the orders passed on or before 31st March, 2023. The taxpayers can file an appeal against the said order in Form APL-01 in accordance with sub-section (1) of Section 107 of CGST Act, 2017, on or before 31st January, 2024 subject to certain conditions as mentioned in the above said Notification bearing no. 53/2023- Central Tax dated 2nd November, 2023.
The complete text of the relevant notification can be accessed from the below link:
https://taxinformation.cbic.gov.in/view-pdf/1009932/ENG/Notifications