Categories: GST Filling

Amnesty Scheme for condoning delay in filing GST appeal:CBIC

Amnesty Scheme for condoning delay in filing appeals under GST Act: CBIC Notifies.

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

  1. Central Board of Indirect Taxes and Customs through Central Tax dated 02.11.2023 notified via issue a Notification No.53/2023 – this Amnesty Scheme for filing time barred appeals for 2 class of persons as prescribed below-
  • The Goods and Services Tax taxable persons who could not file appeal against the order passed by the officer on or before the 31st March 2023 under section 73 or 74 of the Central Goods and Services Tax Act, 2017, within the time period specified in section (4) of section 107(1) & (1) of the said CGST Act, &
  • Goods and Services Tax taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not submitted within the time line prescribed in sec 107,
  1. The said Goods and Services Tax taxable person shall submit an Goods and Services Tax appeal in FORM GST APL-01 on or before 31st day of 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 not be admissible, In case GST Demand does not involve GST Tax.

GST appeal under above CBIC notification shall not be admissible in case GST demand does not involve GST tax, for instance cases mention below:

  • An order only for interest.
  • Where the GST authorities order has been passed on or after January 31, 2023
  • An order for rejection of GST refund.
  • Cases of cancellation of Goods and Services Tax registration.
  • An order where there is no demand of Goods and Services Tax involved.
  • GST authorities order only for a penalty under the GST law

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.

New Monetary limits for appeals:

CBIC has fix statutory monetary limits which appeals will not be submit in mentioned forums. GST New limits are as follows:

  • CESTAT: INR 50,00,000/-
  • High Courts: INR 1,00,00,000/-
  • Supreme Court: INR 2,00,00,000/-

Appeal Amnesty Update

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

Tags: GST Appeal
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