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
Rajput Jain & Associates

Rajput Jain & Associates is a Chartered Accountants firm, with it's headquarter situated at New Delhi (the capital of India). The firm has been set up by a group of young, enthusiastic, highly skilled and motivated professionals who have taken experience from top consulting firms and are extensively experienced in their chosen fields has providing a wide array of Accounting, Auditing, Taxation, Assurance and Business advisory services to various clients and their stakeholders. Rajput jain & Associates, a professional firm, offers its clients a full range of services, To serve better and to bring bucket of services under one roof, the firm has merged with it various Chartered Accountancy firms pioneer in diversified fields. We have associates all over India in big cities. All our offices are well equipped with latest technological support with updated reference materials. We have a large team of professionals other than our Core Team members to meet the requirements of our prospective clients including the existing ones. However, considering our commitment towards high quality services to our clients, our team keeps on growing with more and more associates having strong professional background with good exposure in the related areas of responsibility.

Recent Posts

What is DRC 03 under the Goods and Services Tax system?

What is DRC 03 under the Goods and Services Tax system? It acknowledges the voluntary payment of tax dues by… Read More

4 days ago

Investment Advisors collected fee equal to client’s income

Investment Advisors collected fee "almost equal" to client's annual income, 4x another client's investable amount; fined Rs 40 lakh The… Read More

1 week ago

Parents Can Claim TCS Credits for Children Foreign Education

Parents Can Claim Tax Collected at Source Credits for Foreign Education of Children: New Income Tax Rule: The recent changes… Read More

1 week ago

Optional vs Mandatory Table of GSTR 9 & GSTR 9C

All about Optional vs Mandatory Table of GSTR 9 & GSTR 9C The GSTR 9 and GSTR 9C forms for… Read More

1 week ago

Advisory on Hard Locking of auto-populated values in GSTR-3B

GSTN: Advisory on Hard Locking of auto-populated values in GSTR-3B The Goods and Services Tax Network issued an Advisory on… Read More

2 weeks ago

Disallowance Section 40(a)(ii) of Domestic & Foreign Taxes

Disallowance Section 40(a)(ii) of Indian / Domestic Taxes:  What is Section 40(a)(ii) & its Disallowance? The provision you're referring to,… Read More

2 weeks ago
Call Us Enquire Now