• Notification Date: 31-01-2024
• Notification No: N/A

GST Appeal Amnesty Scheme: Deadline for Filing GST Appeal approaching on January 31, 2024

As the deadline approaches, businesses and taxpayers are alerted to the imminent closing date for submitting Goods and Services Tax (GST) appeals within the Special Amnesty Scheme. With only four days remaining, the imperative to file appeals before the January 31, 2024, cutoff is crucial. The Central Board of Indirect Taxes and Customs (CBIC) has notified the remainder of the appeal for filing the appeals. 

Who can File GST Appeal under Amnesty Scheme 

a) The taxable persons who could not file an appeal. within the specified time, against the demand order passed by the proper officer on or before the 31.03.2023, 

b) The taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the specified time period.  

To avail this Amnesty scheme, you can now file an appeal in Form GST-APL-01 against the said order on or before 31.01.2024. 

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 out of which at least 2.5% should have been paid by debiting from the cash ledger During its 52nd Council meeting in New Delhi on 07/10/2023, the GST Council proposed an amnesty scheme for the submission of overlooked appeals. The official notification, bearing the number 53/2023 Central Tax and dated 02/11/2023, was subsequently issued by the CBIC. This is a golden opportunity for the taxpayers.  

As the countdown continues, taxpayers are urged to take advantage of the remaining four days and ensure that their GST appeals are filed before the January 31 deadline. Failure to do so may result in missed opportunities for resolution, emphasising the critical importance of timely compliance in the realm of GST matters.