In response to the GST Council’s 52nd meeting, recommending amnesty for taxpayers unable to file appeals under section 107 of the CGST Act, the government issued Notification No. 53/2023 on November 2, 2023. The advisory outlines crucial procedures and provisions for taxpayers who missed filing appeals against demand orders under sections 73 or 74 of the CGST Act, 2017, passed on or before March 31, 2023, or whose appeals were rejected for not adhering to the specified timeframe.

Filing Appeals and Payment Procedures

Taxpayers now have the opportunity to file appeals using FORM GST APL-01 on the GST portal until January 31, 2024, for orders issued on or before March 31, 2023. It is emphasized that correct payments should accompany the appeal, with the GST Portal allowing various payment modes. The Appellate Authority will verify the payment’s correctness before entertaining the appeal.

Differential Payments for Existing Appeals

Taxpayers who previously filed appeals and wish to benefit from the amnesty scheme must make differential payments against the demand order using the “Payment towards demand” facility on the GST portal. A step-by-step navigation guide is provided for this purpose.

Refiling Appeals and Grievance Resolution

For those whose appeals were rejected as time-barred (APL-02), re-filing is allowed. Any issues encountered during re-filing should be addressed by raising a ticket on the Grievance Redressal Portal under the “Amnesty Scheme” category.

APL-04 Issued Cases and State Nodal Officer Route

In cases where the Appellate Authority issued rejection orders (APL-04) due to time constraints, direct representations will not be entertained. Instead, such cases must be forwarded through the State Nodal Officer, emphasizing adherence to the prescribed dates in the notification.

This advisory provides comprehensive guidance to ensure taxpayers navigate the amnesty scheme seamlessly, emphasizing correct filing procedures, payment protocols, and the appropriate channels for issue resolution.