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Golden opportunity for those taxpayers who might have missed the appeal deadline
SPECIAL AMNESTY SCHEME FOR CONDONING DELAY IN FILING GST APPEAL
Last Date 31st JANUARY 2024
👉 Question:- Who can apply under this Amnesty Scheme?
👉 Ans:- The taxable persons who could not file an appeal, within the specified time period, against the demand order passed by the proper officer on or before the 31.03.2023, and
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.
For more details, please refer to Notification No. 53/2023- Central Tax dated 02.11.2023.
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