GSTN Advisory on Procedure Related to the Amnesty Scheme for Appeals Under GST

GSTN Update dated 28th November, 2023

In compliance with the GST Council recommendation, the Government has issued Notification No. 53/2023 to introduce amnesty scheme for taxpayers who could not file an appeal under Section 107 of the CGST Act, 2017 against the demand order passed on or before March 31, 2023, or whose appeal was rejected due to not being filed within the specified time frame.

Now, the GSTN has issued advisory to inform that the taxpayers can now file an appeal in FORM GST APL-01 on the GST portal on or before January 31, 2024, for the order passed by the proper officer on or before March 31, 2023. It is further advised that the taxpayers should make payments for entertaining the appeal by the Appellate Officer as per the provisions of Notification No. 53/2023.

However, the taxpayers who have previously filed an appeal but it was rejected as time barred in APL-02 by the Appellate authority, then the taxpayer would be able to refile the appeal. In case, the taxpayers face any issue while re-filing APL-01, a ticket shall be raised on the Grievance Redressal portal.

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