{"id":25615,"date":"2023-11-03T14:24:07","date_gmt":"2023-11-03T08:54:07","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=25615"},"modified":"2023-11-17T00:11:20","modified_gmt":"2023-11-16T18:41:20","slug":"amnesty-scheme","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/amnesty-scheme\/","title":{"rendered":"Amnesty Scheme for condoning delay in filing GST appeal:CBIC"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69d184d99e6f2\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69d184d99e6f2\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/amnesty-scheme\/#Amnesty_Scheme_for_condoning_delay_in_filing_appeals_under_GST_Act_CBIC_Notifies\" title=\"Amnesty Scheme for condoning delay in filing appeals under GST Act: CBIC Notifies.\">Amnesty Scheme for condoning delay in filing appeals under GST Act: CBIC Notifies.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/amnesty-scheme\/#GST_appeal_not_be_admissible_In_case_GST_Demand_does_not_involve_GST_Tax\" title=\"GST appeal not be admissible, In case GST Demand does not involve GST Tax.\u00a0\">GST appeal not be admissible, In case GST Demand does not involve GST Tax.\u00a0<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/amnesty-scheme\/#New_Monetary_limits_for_appeals\" title=\"New Monetary limits for appeals:\">New Monetary limits for appeals:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/amnesty-scheme\/#Appeal_Amnesty_Update\" title=\"Appeal Amnesty Update\">Appeal Amnesty Update<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-25617\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Amnesty-Scheme.jpg\" alt=\"Amnesty Scheme\" width=\"954\" height=\"537\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Amnesty-Scheme.jpg 840w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Amnesty-Scheme-300x169.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Amnesty-Scheme-768x432.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Amnesty-Scheme-800x450.jpg 800w\" sizes=\"(max-width: 954px) 100vw, 954px\" \/><\/h2>\n<h2><span class=\"ez-toc-section\" id=\"Amnesty_Scheme_for_condoning_delay_in_filing_appeals_under_GST_Act_CBIC_Notifies\"><\/span><span style=\"color: #000080;\"><strong>Amnesty Scheme for condoning delay in filing appeals under <\/strong><strong>GST Act: CBIC Notifies.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>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<\/p>\n<ol>\n<li>Central Board of Indirect Taxes and Customs through Central Tax\u00a0dated 02.11.2023 notified via issue a Notification No.53\/2023 &#8211; this Amnesty Scheme for filing time barred appeals for 2 class of persons as prescribed below-<\/li>\n<\/ol>\n<ul>\n<li>The Goods and Services Tax taxable persons who could not file appeal against the order passed by the officer on or before the\u00a031st March 2023\u00a0under section 73\u00a0or\u00a074\u00a0of the Central Goods and Services Tax Act, 2017, within the time period specified in\u00a0section (4) of section 107(1) &amp; (1)\u00a0of the said CGST Act, &amp;<\/li>\n<li>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,<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>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:<\/li>\n<\/ol>\n<p>Provided\u00a0that an appeal against the said order filed in accordance with the provisions of\u00a0section 107\u00a0of the Central Goods and Services Tax Act, 2017, &amp; 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.<\/p>\n<p>Central Board of Indirect Taxes &amp; 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 &amp; 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.\u00a0 Complete Notification No.53\/2023 mention here under:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25623\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Notification-.jpg\" alt=\"Notification No.53\/2023 - this Amnesty Scheme\" width=\"910\" height=\"1137\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Notification-.jpg 910w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Notification--240x300.jpg 240w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Notification--820x1024.jpg 820w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Notification--768x960.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Notification--800x1000.jpg 800w\" sizes=\"(max-width: 910px) 100vw, 910px\" \/><\/p>\n<p>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.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25625\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Notification-No.53-2023-this-Amnesty-Scheme1.jpeg\" alt=\"GST Notification No.53 2023 - this Amnesty Scheme\" width=\"1108\" height=\"565\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Notification-No.53-2023-this-Amnesty-Scheme1.jpeg 1108w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Notification-No.53-2023-this-Amnesty-Scheme1-300x153.jpeg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Notification-No.53-2023-this-Amnesty-Scheme1-1024x522.jpeg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Notification-No.53-2023-this-Amnesty-Scheme1-768x392.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/GST-Notification-No.53-2023-this-Amnesty-Scheme1-800x408.jpeg 800w\" sizes=\"(max-width: 1108px) 100vw, 1108px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"GST_appeal_not_be_admissible_In_case_GST_Demand_does_not_involve_GST_Tax\"><\/span><span style=\"color: #000080;\"><strong>GST appeal not be admissible, In case GST Demand does not involve GST Tax.\u00a0<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>GST appeal under above CBIC notification shall not be admissible in case GST demand does not involve GST tax, for instance cases mention below:<\/p>\n<ul>\n<li>An order only for interest.<\/li>\n<li>Where the GST authorities order has been passed on or after January 31, 2023<\/li>\n<li>An order for rejection of GST refund.<\/li>\n<li>Cases of cancellation of Goods and Services Tax registration.<\/li>\n<li>An order where there is no demand of Goods and Services Tax involved.<\/li>\n<li>GST authorities order only for a penalty under the GST law<\/li>\n<\/ul>\n<p>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.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25626\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/Notification-No.53-2023-this-Amnesty-Scheme2-.-.jpeg\" alt=\"Notification No.53 2023 - this Amnesty Scheme\" width=\"1076\" height=\"769\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/Notification-No.53-2023-this-Amnesty-Scheme2-.-.jpeg 1076w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/Notification-No.53-2023-this-Amnesty-Scheme2-.--300x214.jpeg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/Notification-No.53-2023-this-Amnesty-Scheme2-.--1024x732.jpeg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/Notification-No.53-2023-this-Amnesty-Scheme2-.--768x549.jpeg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/Notification-No.53-2023-this-Amnesty-Scheme2-.--800x572.jpeg 800w\" sizes=\"(max-width: 1076px) 100vw, 1076px\" \/><\/p>\n<p>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 &amp; fulfilled prescribed prerequire &amp; 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, &amp; adhering to its provisions is important for accessing the advantage of this amnesty scheme \/ program.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"New_Monetary_limits_for_appeals\"><\/span><span style=\"color: #000080;\"><strong>New Monetary limits for appeals:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>CBIC has fix statutory monetary limits which appeals will not be submit in mentioned forums. GST New limits are as follows:<\/p>\n<ul>\n<li>CESTAT: INR 50,00,000\/-<\/li>\n<li>High Courts: INR 1,00,00,000\/-<\/li>\n<li>Supreme Court: INR 2,00,00,000\/-<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Appeal_Amnesty_Update\"><\/span><span style=\"color: #000080;\">Appeal Amnesty Update<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25661\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/photo_2023-11-17_00-06-45.jpg\" alt=\"Payment Towards Demand\" width=\"1280\" height=\"547\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/photo_2023-11-17_00-06-45.jpg 1280w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/photo_2023-11-17_00-06-45-300x128.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/photo_2023-11-17_00-06-45-1024x438.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/photo_2023-11-17_00-06-45-768x328.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/photo_2023-11-17_00-06-45-800x342.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<p>For Appeals Already Filed &#8211; Facility for depositing Differential Payment as required by GST Notification No.53\/2023 has been provided via &#8216;Payment Towards Demand&#8217;<\/p>\n<p><strong>Facility Login&gt;Services&gt;Ledgers&gt;Payment Towards Demand \ud83d\udc47<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25662\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/photo_2023-11-17_00-06-49.jpg\" alt=\"Outstanding Demand\" width=\"1280\" height=\"590\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/photo_2023-11-17_00-06-49.jpg 1280w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/photo_2023-11-17_00-06-49-300x138.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/photo_2023-11-17_00-06-49-1024x472.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/photo_2023-11-17_00-06-49-768x354.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2023\/11\/photo_2023-11-17_00-06-49-800x369.jpg 800w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/p>\n<p>&#8216;Outstanding GST Demand&#8217; appearing on GST portal is Original Demand\u00a0 Less Pre-Deposit amount on GST.<\/p>\n<p>Additional Pre-deposit can be paid here \ud83d\udc47 as per GST Notification No. 53\/2023 &amp; a rejected appeal shall deemed to be valid again<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 Central Board of Indirect Taxes and Customs through Central Tax\u00a0dated 02.11.2023 notified &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10009],"tags":[10106],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/25615"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=25615"}],"version-history":[{"count":6,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/25615\/revisions"}],"predecessor-version":[{"id":25664,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/25615\/revisions\/25664"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=25615"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=25615"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=25615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}