GSTIN Issued Advisory on Filing Appeals Under the Amnesty Scheme Against Orders u/s 73 and 74

The CBIC has issued an amnesty scheme vide Notification No. 53/2023-Central Tax, dated 02-11-2023 for taxable persons who were either unable to file an appeal before the Appellate Authority or whose appeal was rejected solely on the grounds of expiry of limitation. It has been provided that the scheme would be applicable to the orders passed up to 31-03-2023 under Section 73 or Section 74 of the CGST Act.

GSTIN has issued an advisory on the same providing that the appeal under the amnesty scheme can be filed in Form GST APL-01 on the common portal upto 31-01-2024. It is further stated that the said appeal is required to be filed upon making payment of the required amount of pre-deposit. The manner of payment of such pre-deposit, from cash ledger and from credit ledger, is required to be correctly chosen by the taxpayer. It also provides that the Appellate Authority would first verify the correctness of pre-deposit amount and thereafter entertain the appeal.

The taxpayers who already filed the appeal and want to avail the benefit of amnesty are first required to make differential payment against demand by navigating to Login >> Services >> Ledgers >> Payment towards Demand

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