03.11.2023: CBIC notifies the GST Amnesty scheme for filing GST Appeals on or before 31st January 2024.

The CBIC vide Notification No. 53/2023-Central Tax dated 02.11.2023, has notified the GST Amnesty Scheme for filing the GST Appeals as recommended in the 52nd GST Council Meeting held on 7th October, 2023. 

The Scheme is as under:

A. Who can avail the benefit of the Scheme 

The taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 of the said Act within the time period specified or the taxable persons whose appeal against the said order was rejected solely on the grounds that the
said appeal was not filed within the time period specified in section 107 of the Act. 

B. Time Limit to file Appeal under the Scheme 

Such taxpayers will be allowed to file appeal in FORM GST APL-01 against such orders upto 31st January 2024, subject to the conditions specified hereunder. 

C. Conditions to be fulfilled to avail the benefit of the Scheme:

i. Payment of Admitted amount of tax, interest, fine, fees and penalty arising from the order

ii. Pre-deposit equal to 12.5% of the tax under dispute, subject to maximum of Rs. 25 Crores, out of which at least 20% (i.e. 2.5% of the tax under dispute) should be debited from Electronic Cash Ledger. 

iii. No Benefit of the scheme can be availed in respect of a demand not involving tax.

To read the complete Notification https://taxo.online/wp-content/uploads/2023/11/gst-ct-53-2023.pdf

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