CBIC Notifies the Amnesty Scheme for Filing of Appeals Under GST | Notification
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- Last Updated on 4 November, 2023
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Notification No. 53/2023– Central Tax dated November 2nd, 2023
The CBIC has issued a notification to notify the amnesty scheme for filing of appeal against order passed on or before 31st March, 2023. Now, the assessee can file appeal against such order on or before 31st January, 2024
However, a sum equal to 12.5% of amount of tax subject to a maximum of 25 crore rupees must be paid, out of which at least 20% should have been paid by debiting from the Electronic Cash Ledger. Moreover, no such appeal shall be admissible in respect of a demand not involving tax.
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