GSTN has issued an 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.
Reetu | Nov 11, 2023 |
GSTN Advisory related to amnesty for taxpayers who missed appeal filing deadline for orders passed on or before March 31, 2023
The Goods and Services Tax Network (GSTN) has issued an 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.
Amnesty for Taxpayers: The GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who couldn’t file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017, against the demand order under section 73 or 74 of the CGST Act, 2017, passed on or before March 31, 2023, or whose appeal against the said order was rejected due to not being filed within the specified time frame in sub-section (1) of section 107.
In accordance with the recommendations of the GST Council, the government issued Notification No. 53/2023 on November 2, 2023.
Taxpayers can now file an appeal in FORM GST APL-01 on the GST portal by January 31, 2024 for an order issued by the competent authority by March 31, 2023. It is also recommended that taxpayers submit payments to the Appellate Officer in accordance with the provisions of Notification No. 53/2023.
The GST Portal allows taxpayers to select the form of payment (electronic Credit/Cash ledger), and it is the taxpayer’s responsibility to select the right ledgers and make the required payments. Furthermore, the Appellate Authority’s office shall check the correctness of the payment before reviewing the appeal, and any appeal submitted without sufficient payment may be dealt with in accordance with the law.
If a taxpayer has previously filed an appeal and wishes to be eligible for the amnesty scheme, he or she must make differential payments in accordance with Notification No. 53/2023. Payment should be made against the demand order via the GST portal’s ‘Payment towards demand’ feature.
The navigation step for making this payment is provided: Login >> Services >> Ledgers >> Payment towards Demand.
Taxpayers who have any queries or require assistance can raise a complaint on the official website.
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