Analysis of Notification number 53/2023– Central Tax dt 2nd November 2023 for Amnesty for Appeal filing under GST
Notification 53/2023–Central Tax, issued by the Central Board of Indirect Taxes and Customs, introduces an amnesty scheme for appeal filing, providing relief to eligible taxable persons who missed the appeal filing deadlines. This article provides a comprehensive analysis of this notification, covering its eligibility criteria, conditions, and exclusions, and delves into the implications of this amnesty scheme on taxpayers.
Who is eligible for the amnesty scheme for appeal filing
The following class of persons is eligible for the amnesty scheme for appeal filing
i. Taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March 2023 under section 73 or 74 of the said Act within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the said Act, and
ii. Taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107.
When the appeal is to be filed
The said person shall file an appeal against the said order in FORM GST APL-01 in accordance with sub-section (1) of Section 107 of the said Act, on or before the 31st day of January 2024.
Conditions to be eligible for the amnesty scheme for appeal filing
i. The amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by the appellant is paid by the appellant in full.
ii. A sum equal to twelve and a half percent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger.
The following order is not eligible for the amnesty scheme
i. Where order has been passed on or after 01.04.2023
ii. An order where there is no demand of tax involved.
iii. An order only for a penalty.
iv. An order only for interest.
v. An order for rejection of refund
vi. An order for a reduction in Input Tax Credit, where no tax demand
vii. Order for rejection of registration number
Another aspect of this notification
i. No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court, in excess of the amount specified in para 3 of this notification before the issuance of this notification, for filing an appeal under subsection (1) of Section 107 of the said Act.
ii. The provisions of Chapter XIII of the Central Goods and Service Tax Rules, 2017 (12 of 2017), shall mutatis mutandis, apply to an appeal filed under this notification.
Conclusion: Notification number 53/2023– Central Tax introduces an amnesty scheme for appeal filing, offering relief to eligible taxable persons. It’s essential for taxpayers to understand the eligibility criteria, fulfill the necessary conditions, and be aware of the types of orders not covered by this amnesty. This notification provides an opportunity for taxpayers to rectify past appeal filing issues, and compliance with its requirements is key to benefiting from the amnesty scheme.
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