GST Appeal Amnesty Scheme 2023: Procedure and Provision for Filing Appeals Against Demand Orders

• CBIC has introduced an Amnesty Scheme for taxpayers who missed filing an appeal within the allowable time or had their appeal rejected due to time-barred against the order passed by the proper officer.
• Taxpayers can now file an appeal in FORM GST APL-01 on the GST portal on or before 31/01/2024 for orders passed by the proper officer up till 31/03/2023.
• Taxpayers should make a pre-deposit of 12.5% (maximum Rs. 25 crore) with at least 20% debited from the Electronic Cash Ledger and the rest can be paid by Electronic Credit Ledger.
• The correctness of the payment will be checked by the Appellate Authority before entertaining the appeal.
• Taxpayers who have already filed an appeal can make differential payments of pre-deposit to be covered by the benefit of the amnesty scheme.
• Taxpayers who have previously filed an appeal but it was rejected as time-barred can refile the appeal.
• If the Appellate Authority has issued a Rejection Order due to the appeal application being time-barred, the taxpayer has to approach the respective Appellate Authority office well in advance.
• APL-04 issued cases have to be forwarded through the State Nodal officer.
• Appeals can be filed against demand orders issued up till 31/03/2023, and no appeal will be admissible for demand not involving Tax.
• This initiative aims to provide relief to taxpayers, reduce the burden of appeals, and save time for the Tribunal.
• Taxpayers should take advantage of this scheme by filing within the prescribed time.

Source: taxscan.in

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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