A golden opportunity is extended to taxpayers who may have missed the appeal deadline; the last date is January 31, 2024.

AMNESTY SCHEME FOR CONDONING DELAY IN FILING GST APPEAL

This Amnesty Scheme is applicable to:

1. Taxable persons who were unable to file an appeal within the stipulated time frame against the demand order issued by the proper officer on or before March 31, 2023.

2. Taxable persons whose appeal against the mentioned order was rejected solely due to the grounds that the appeal was not filed within the specified time period.

To benefit from this Amnesty Scheme, you are required to file an appeal in FORM GST-APL-01 against the specified order on or before January 31, 2024. This is subject to fulfilling the following payment obligations:

1. Clearing the admitted liability, which includes tax, interest, fine, and penalty arising from the contested order.

2. Submitting a sum equivalent to 12.5% of the remaining amount of tax in dispute.

For additional information, please refer to Notification No. 53/2023- Central Tax dated November 02, 2023.