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Advisory for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023

GSTN has released a new advisory. Please read the details below :

  1. Amnesty for Taxpayers: In its 52nd meeting, the GST Council recommends amnesty for taxpayers unable to file appeals under section 107 of the CGST Act against demand orders under sections 73 or 74, passed on or before March 31, 2023, or whose appeals were rejected for missing the specified time frame.
  2. Government Notification: Following the GST Council’s recommendation, Notification No. 53/2023 was issued on November 2, 2023.
  3. Appeal Process: Taxpayers can file appeals in FORM GST APL-01 on the GST portal until January 31, 2024, for orders passed by March 31, 2023. Payments for appeal processing, as per Notification No. 53/2023, can be made through the GST Portal, with correctness verification by the Appellate Authority.
  4. Differential Payments: Taxpayers with existing appeals seeking amnesty benefits must make differential payments using the “Payment towards demand” feature on the GST portal.
  5. Refiling Appeals: If an appeal was previously rejected as time-barred in APL-02, taxpayers can refile. Issues with refiling APL-01 should be raised through the Grievance redressal portal under “Amnesty scheme- Issue in appeal filing.”
  6. APL-04 Rejections: If an Appellate authority issued an APL-04 rejection due to time-barred appeals, taxpayers must approach the respective authority office. Eligible cases will be forwarded to GSTN through the State Nodal officer.
  7. Direct Representations: For APL-04 cases, no direct representations are accepted. Cases must be forwarded through the State Nodal officer.
  8. Case Handling: GSTN, upon receiving cases from the State nodal officer, will enable taxpayers to file appeals against the concerned order.
    For this reference use this link : https://www.gst.gov.in/newsandupdates/read/612

Thanking you,
Team GSTN


The advisory can be accessed on the GSTN portal at https://www.gst.gov.in/newsandupdates/read/612

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