GST Appeal Amnesty Scheme

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Published Date:  05-12-2023   Updated on: 07-02-2424 Author:   ca-abhishek-mundhra
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What is Appeal?

Any person not satisfied with an order passed by an adjudicating authority has the right to file a GST appeal before the First Appellate Authority. The appeal must be filed within 3 months from the date of communication of order by the adjudicating authority with the provision of condonation for delay of one month if a justifiable reason exists and supported by documentary evidence.

The Amnesty Scheme :

In response to the recommendations of the GST Council during its 52nd meeting on October 7, 2023, the Central Board of Indirect Taxes and Customs (CBIC) issued Notification No 53/2023 – Central Tax on November 2, 2023. This notification specifies the conditions and Eligibility for taking the benefit of GST Appeal Amnesty Scheme, for taxpayers who failed to file appeal before March 31, 2023.

Salient Features of Amnesty Scheme :      

  • Eligible Orders : Appeal under this Amnesty Scheme can be filed upto 31st January 2024 against the order issued by the authority under section 73 or 74 on or before 31st March 2023 and the all the taxable persons whose appeal was rejected only on the ground of not filing the Appeal in time.
  • Form and Due Date: The taxpayer shall file an appeal in Form GST APL-01 on or before 31st January 2024.
  • Appeals filed before issues of this notification: If any appeal is filed before the issue of this notification and pending before the adjudicating authority in respect of eligible orders, then those appeals shall be deemed to be filed in accordance with this notification if all the conditions of the notification are fulfilled.
  • Payment of Tax: The appeal under this scheme can only be filed if (a) the taxpayers deposits full amount of admitted Tax, Interest, Fine, Fee, Penalty and (b) 12.50% percent of remaining Tax Amount in dispute (Maximum Rs 25 Crores), out of which 25% has to be paid by Cash Ledger. E.g. If the Disputed Tax Amount is Rs 1 Crore then the taxpayer has to deposit Rs 12.50 Lakhs (Minimum Rs. 2.50 Lakhs from Cash Ledger and Balance from Credit Ledger)
  • Refund of Amount Deposited: The appellant will not be granted any refund for the amount deposited either on their own or on order of any authority or court or any excess deposit till the appeal is disposed off. 
  • Only Non Tax Demands: Appeal under this scheme can only be filed if the appeal is against the Tax Demands. Appeal against non tax demands will not be accepted under this scheme.

Also Read: How To Appeal The Retraction Of Neutralize GST?

Seizing the Opportunity:

This Amnesty Scheme offers a one time opportunity for taxpayers who missed the initial appeal deadline. The taxpayers should take benefit of this scheme by filing their appeals well in advance of the specified due date.

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CA Abhishek D Mundhra
Abhishek D Mundhra is a Chartered Accountant with 12+ years of post qualification experience with expertise in the field of GST and other Direct and Indirect Taxes.

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