Taxpayers can now submit an appeal via FORM GST APL-01 on the GST portal on or before January 31, 2024, for orders passed on or before March 31, 2023.
The Finance Ministry has outlined a comprehensive advisory for filing appeals under the GST Appeal Amnesty Scheme for GST assesses. Officials anticipate that this scheme will assist numerous taxpayers who were unable to submit appeals within the stipulated timeframe.
Advisory No. 612
In line with the recommendation, the issuance of a GST Notification No. 53/2023 on November 2 has facilitated the implementation of an amnesty mechanism by the GST Network. This allows taxpayers who either failed to 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 for not being filed within the specified time frame under section 107.
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.
How to make payment for the Appeals?
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.
Taxpayers can choose their desired payment mode, cash ledger/ electronic cash; while submitting the FORM GST APL-01 on the GST portal.
No appeal shall be filed under this notification unless the appellant has paid-
- Such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him should be paid in full; and
- a sum equal to twelve and a half per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger
Before entertaining the appeal, the office of the Appellate Authority will also confirm the accuracy of the payment. And any appeal filed without proper payment may be dealt with as per the legal provisions.
Moreover, if a taxpayer has already filed an appeal and wants it to be covered by the benefit of the amnesty scheme would need to make differential payments to comply with Notification No. 53/2023. The ‘payment on demand’ feature of the GST portal should be used by the taxpayer to make the payment on demand order.
My Appeal was rejected as time-barred in APL 02; can I appeal again?
Taxpayers whose appeal was earlier rejected by the Appellate Authority as time-barred in APL-02 can now file their appeal again. However, if the taxpayers face any issues while refiling APL-01, they should raise a ticket using the Grievance Redressal Portal.
My Appeal was rejected as time-barred, and rejection order issued in APL 04; can I appeal again?
If the Appellate authority has issued a rejection order in APL-04 due to the appeal application being time-barred, then the taxpayer must approach the respective Appellate authority office well in advance to comply with the dates in the said notification. The Appellate Authority will then forward the case to GSTN via the State Nodal Officer once it confirms the taxpayer’s eligibility for the amnesty scheme.
The GSTN or the Grievance Redressal Portal will not accept any direct representations for cases issued under APL-04. Such cases are required to be forwarded through the State Nodal Officer. GSTN would permit the taxpayer to file an appeal against the respective order after receiving the case from the State Nodal Officer.
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