The Goods and Services Tax Network (GSTN) on November 28, 2023, issued an advisory 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.
The following has been stated namely: -
• Reference is drawn to Notification No. 53/2023 on November 02, 2023
• The GST Council recommended granting amnesty to taxpayers who could not file an appeal under section 107 of the CGST Act, 2017, against the demand order under section 73 or 74 of the CGST Act, 2017, passed on or before March 31, 2023, or whose appeal against the said order was rejected due to not being filed within the specified time frame.
• 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.
• It is advised that the taxpayers should make payments for entertaining the appeal by the Appellate officer as prescribed.
• The GST Portal allows taxpayers to choose the mode of payment, and it is the responsibility of the taxpayer to select the appropriate ledgers and make the correct payments.
• If a taxpayer has already filed an appeal and wants it to be covered by the benefit of the amnesty scheme, then 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, then the taxpayer would be able to refile the appeal. However, in case, the taxpayers face any issue while re-filing APL-01, a ticket shall be raised on the Grievance redressal portal.
• Furthermore, if the Appellate authority has issued a rejection order in APL-04 due to the appeal application being time-barred, then the taxpayer has to approach the respective Appellate authority office well in advance to comply with the prescribed dates.
• For the APL 04 issued cases no direct representations will be entertained by GSTN or through the Grievance redressal portal. APL 04-issued cases have to be compulsorily forwarded through the State Nodal officer.
