Introduction: The Goods and Services Tax (GST) Council’s recent 52nd meeting has brought forth a significant advisory for taxpayers facing challenges in filing appeals under section 107 of the CGST Act, 2017. This article delves into the provisions and procedures associated with the amnesty granted to those who missed the appeal filing deadline for orders passed on or before March 31, 2023.
1. Amnesty Recommendation: The GST Council, recognizing the difficulties faced by taxpayers, has recommended amnesty for those unable to file appeals against demand orders under section 73 or 74 of the CGST Act, 2017. This applies to orders passed on or before March 31, 2023, or appeals rejected due to not meeting the specified time frame.
2. Government Notification: In response to the GST Council’s recommendation, the government issued Notification No. 53/2023 on November 2, 2023. This notification outlines the framework for taxpayers seeking amnesty and relief.
3. Filing Appeals and Payments: Taxpayers can now file appeals using FORM GST APL-01 on the GST portal until January 31, 2024. It is crucial for taxpayers to adhere to the payment provisions specified in Notification No. 53/2023. The GST Portal facilitates various payment modes, and taxpayers must ensure correct payments are made, as any appeal filed without proper payment may face legal consequences.
4. Differential Payments for Existing Appeals: Taxpayers who have already filed appeals and wish to benefit from the amnesty scheme must make differential payments in compliance with Notification No. 53/2023. The article provides a step-by-step guide on making payments against demand orders through the GST portal.
5. Queries and Assistance: To address any queries or seek assistance, taxpayers can raise complaints on the official website at https://selfservice.gstsystem.in. This ensures a streamlined process for addressing concerns related to the amnesty scheme.
Conclusion: In conclusion, the amnesty for missed appeal filings is a crucial initiative to provide relief to taxpayers facing challenges in complying with appeal deadlines. Understanding the provisions outlined in Notification No. 53/2023 and adhering to the specified procedures is essential for taxpayers seeking amnesty for orders passed on or before March 31, 2023. For any further assistance, taxpayers can utilize the official platform to raise queries and ensure a smooth resolution process. The GSTN team expresses gratitude for cooperation in this matter.
1) Amnesty for Taxpayers: The GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who couldn’t file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017, against the demand order under section 73 or 74 of the CGST Act, 2017, passed on or before March 31, 2023, or whose appeal against the said order was rejected due to not being filed within the specified time frame in sub-section (1) of section 107.
2) In compliance with the above GST Council’s recommendation, the government has issued Notification No. 53/2023. on November 2, 2023.
3) Taxpayers can now file appeal in FORM GST APL-01 on the GST portal on or before January 31, 2024 for the order passed by proper officer on or before March 31, 2023. It is further advised that the taxpayers should make payments for entertaining the appeal by the Appellate officer as per the provisions of Notification No. 53/2023. The GST Portal allows taxpayers to choose the mode of payment (electronic Credit/Cash ledger), and it’s the responsibility of the taxpayer to select the appropriate ledgers and make the correct payments. Further, the office of the Appellate Authority shall check the correctness of the payment before entertaining the appeal and any appeal filed without proper payment may be dealt with as per the legal provisions.
4) If a taxpayer has already filed an appeal and wants it to be covered by the benefit of the amnesty scheme would need to make differential payments to comply with Notification No. 53/2023. The payment should be made against the demand order using the ‘Payment towards demand’ facility available on the GST portal. The navigation step for making this payment is provided: Login >> Services >> Ledgers >> Payment towards Demand.
5) Taxpayers who have any queries or require assistance can raise a complaint on the official website at https://selfservice.gstsystem.in.