The Kerala Goods and Services Tax on January 12, 2024, notified regarding the GST Amnesty scheme for those who do not file an appeal on time.
The taxpayers who have missed filing appeals against the orders issued by the Goods and Services Tax Department till March 31, 2023, are allowed one more opportunity to file appeals as per law. This opportunity can also be availed by those whose appeals have been rejected on the ground that the appeal was filed after the prescribed time.
The following conditions have been stated:
• The last date for submission of appeals under this scheme is January 31, 2024.
• If there is any unobjectionable amount (in the form of tax, interest, fine and fee penalty) to the taxpayer in the demand against the orders under the above sections only, the appeal should be filed by paying the amount in full and twelve and a half per cent of the tax in dispute shall be paid in advance. Twenty per cent of the above amount of twelve and a half per cent may be collected compulsorily in cash and the balance in cash or by using input tax credit.
• No appeal can be filed availing this facility against orders not involving tax items.
