What is Appeal?
Anyone dissatisfied with an adjudicating authority’s order can file a GST appeal with the First Appellate Authority. You must file the appeal within 3 months, with a one-month delay allowed if justified by evidence.
The Amnesty Scheme :
In response to the recommendations of the GST Council during its 52nd meeting on October 7, 2023, the Central Board of Indirect Taxes and Customs (CBIC) issued Notification No 53/2023 – Central Tax on November 2, 2023. Taxpayers who missed the March 31, 2023, deadline are eligible for the GST Appeal Amnesty Scheme under this notification.
Salient Features of Amnesty Scheme :
- Eligible Orders: Appeals under this Amnesty Scheme can be filed by January 31, 2024, against orders under sections 73 or 74 issued by March 31, 2023. This also applies to taxable persons whose appeal was rejected due to late filing.
- Form and Due Date: The taxpayer shall file an appeal in Form GST APL-01 on or before 31st January 2024.
- Appeals filed before issues of this notification: Appeals filed before this notification and pending will be considered under it for eligible orders. If all conditions are okay, then this applies.
- Payment of Tax: Taxpayers can file an appeal if they deposit the full admitted amount of Tax, Interest, Fine, Fee, and Penalty. Additionally, they must pay 12.50% of the disputed Tax (max Rs 25 Crores), with 25% through Cash Ledger. E.g. if the Disputed Tax Amount is Rs 1 Crore, then the taxpayer has to deposit Rs 12.50 Lakhs (Minimum Rs. 2.50 Lakhs from Cash Ledger and Balance from Credit Ledger)
- Refund of Deposited Amount: This scheme will not accept appeals against nontax demands.
- Only Non Tax Demands: Appeal under this scheme can only be filed if the appeal is against the Tax Demands. This scheme will not accept appeals against non tax demands.
Also Read: How To Appeal The Retraction Of Neutralize GST?
Seizing the Opportunity:
This Amnesty Scheme offers a one time opportunity for taxpayers who missed the initial appeal deadline. The taxpayers should take benefit of this scheme by filing their appeals well in advance of the specified due date.
