[Opinion] GST Appeal Amnesty Scheme 2023 | Full Procedure and Provision
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- 2 Min Read
- By Taxmann
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- Last Updated on 2 December, 2023
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CA Sachin M Jain – [2023] 157 taxmann.com 21 (Article)
Golden opportunity for all the taxpayers who missed filing Appeal within allowable time or who’s appeal got rejected due to time-barred against the order passed by proper officer uptill 31/03/2023. CBIC has come up with Amnesty Scheme wherein taxpayer can now file appeal to Appellate Authority against such demand order even when time limit for appeal filing has been lapse.
The GST Council had recommended an amnesty scheme for filing missed-out appeal in its 52nd Council meeting held on 07/10/2023 in New Delhi and said was officially notified by CBIC vide Notification no 53/2023 Central Tax dt. 02/11/2023.
Procedure to be followed to get benefit of this Amnesty Scheme :
1. Appeal not filed
Taxpayers can now file an appeal in FORM GST APL-01 on the GST portal on or before 31/01/2024, for the order passed by the proper officer uptill 31/03/2023. It is further advised that the taxpayers should make payments of Pre-Deposit of 12.5% (maximum Rs. 25 crore) out of which at least 20% (i.e. 2.5% of the tax under dispute) should be debited from Electronic Cash Ledger and rest (ie. 10%) can be paid by Electronic Credit Ledger. The GST Portal allows taxpayers to choose the mode of payment (electronic Credit/Cash ledger), and it is the responsibility of the taxpayer to select the appropriate ledgers and make the correct payments of Pre-Deposit. @CASachinMJain
The office of the Appellate Authority shall check the correctness of the payment before entertaining the appeal and any appeal filed without proper payment of Pre-Deposit may be dealt with as per the legal provisions.
2. Appeal already filed after 90+30 days
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 of Pre-Deposit to comply with Notification No. 53/2023. The payment should be made against the demand order using the “Payment towards demand” facility available on the GST portal (Login >> Services >> Ledgers >> Payment towards Demand).
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