✅ The GSTN issued an Advisory No. 612 dated November 28, 2023 for the procedures and provisions related to the amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023.
✅ In compliance with the 52nd GST Council recommendation, the government has issued Notification No. 53/2023 on November 2, 2023.
✅ 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.
✅ Pre-deposit amount of 12.5 per cent of the tax under dispute needs to be made, of which at least 20 per cent (i.e., 2.5%) should be debited from the electronic cash ledger.
✅ If a taxpayer has already filed an appeal and wants it to be covered by the benefit of the amnesty scheme, they would need to make differential payments.
✅ The payment should be made against the demand order using the “payment towards demand” facility available on the GST portal.
✅ Taxpayers who have previously filed an appeal, but it was rejected as time-barred in APL-02 by the Appellate authority, would be able to refile the appeal.
✅ However, if the taxpayers face any issue while re-filing APL-01, a ticket shall be raised on the Grievance Redressal Portal.
✅ The Appellate Authority, after checking the eligibility of the taxpayer for the amnesty scheme, will forward the case to GSTN through the State Nodal Officer.
✅ For APL-04 issued cases, no direct representations will be entertained by GSTN or through the Grievance Redressal Portal.
✅ APL-04 issued cases must be compulsorily forwarded through the State Nodal Officer.
✅ After receiving the case from the State Nodal Officer, GSTN will enable the taxpayer to file an appeal against the concerned order.