Special Amnesty Scheme for Condoning Delay in filing GST Appeal

The Central Board of Indirect Taxes and Customs (CBIC) has notified the Special Amnesty Scheme for Condoning Delay in filing the GST Appeal.

The GST Amnesty Scheme allows taxpayers to file delayed returns without fear of being fined. It will assist them in compliance with the country’s indirect taxation laws.

Who is eligible for this Amnesty Scheme:

1. Taxpayers who did not file an appeal within the specified period of time against the demand order issued by the proper official on or before March 31, 2023, and

2. The taxpayers whose appeal against the order was dismissed only because it was not filed within the specified period of time.

To take advantage of this Amnesty Scheme, you must file an appeal in Form GST-APL-01 against the order on or before January 31, 2024, subject to the payment of:

• Admitted liability (tax, interest, fine and penalty) arising out of the impugned order
• A sum equal to 12.5% of the remaining amount of tax in dispute

This is an ideal chance for taxpayers who may have missed the appeal deadline.