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Central Board of Indirect Taxes and Customs issue notifies Amnesty Scheme for condoning delay in filing appeals under Goods and Services Tax Act, File your Appeals before 31st January 2024
Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the Central Goods and Services Tax Act, 2017, & that GST appeal is pending before the Goods and Services Tax Appellate Authority before issuance of Notification No.53/2023, shall be deemed to have been filed in accordance with Notification No.53/2023, if it satisfied the prescribed in the notification.
Central Board of Indirect Taxes & Customs issued Notification for GST Amnesty Scheme for submission of appeals against demand orders in cases where appeal could not be submit within the allowable deadline duration & GST taxable persons whose appeal against said order was rejected solely on grounds that the said appeal was not submitted within the allowable timeline duration. Complete Notification No.53/2023 mention here under:
A notice regarding the Amnesty Scheme was released for taxable individuals whose appeal against a demand order was denied only for the reason that it was not filed within the permitted time frame, as well as for those who could not file an appeal against the order itself.
GST appeal under above CBIC notification shall not be admissible in case GST demand does not involve GST tax, for instance cases mention below:
GST provisions related to Chapter XIII of the Central Goods and Services Tax Act, 2017 shall mutatis mutandis, apply to an appeal submit under above CBIC Notifies GST amnesty scheme.
CBIC Notifies new GST amnesty scheme for filling of appeal, objective to give appropriate relief to eligible Goods and Services Tax taxpayers. GST Taxpayers shall complete basic qualifications conditions & fulfilled prescribed prerequire & be informed about the specific kind of GST orders that do not fulfill for this amnesty. CBIC Notifies new offers a new chance for Goods and Services Tax taxpayers to rectify earlier appeal filing issues, & adhering to its provisions is important for accessing the advantage of this amnesty scheme / program.
CBIC has fix statutory monetary limits which appeals will not be submit in mentioned forums. GST New limits are as follows:
For Appeals Already Filed – Facility for depositing Differential Payment as required by GST Notification No.53/2023 has been provided via ‘Payment Towards Demand’
Facility Login>Services>Ledgers>Payment Towards Demand 👇
‘Outstanding GST Demand’ appearing on GST portal is Original Demand Less Pre-Deposit amount on GST.
Additional Pre-deposit can be paid here 👇 as per GST Notification No. 53/2023 & a rejected appeal shall deemed to be valid again
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