Date: November 2, 2023
The Government of India has issued a significant notification regarding the Goods and Services Tax (GST) appeals process. This notification 53/2023–Central Tax, details a special procedure for taxpayers who missed the appeal filing deadline of March 31, 2023, for orders passed under sections 73 or 74 of the GST Act.
Eligibility: Taxable persons who could not appeal against orders passed by the proper officer before March 31, 2023, and those whose appeals were rejected for being late are eligible under this notification.
New Deadline for Filing Appeals: Eligible persons must file their appeals in FORM GST APL-01 by January 31, 2024.
Conditions for Appeal:
Full payment of the admitted amount (tax, interest, fine, fee, penalty) from the order.
Payment of 12.5% of the remaining disputed tax amount, capped at ₹25 crores, with at least 20% prepaid from the Electronic Cash Ledger.
Refund Policy: No refunds will be granted until the appeal is resolved, concerning any excess payment made before this notification.
Exclusions: The appeal procedure does not apply to demands not involving tax.
Applicable Rules: The provisions of Chapter XIII of the Central Goods and Service Tax Rules, 2017, apply to these appeals.
Conclusion:
This notification provides a crucial opportunity for taxpayers who missed the initial deadline for GST appeals. It’s important for eligible parties to understand the conditions and deadlines to take advantage of this special appeal process.
This Article is only a knowledge-sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update etc. if any
https://taxinformation.cbic.gov.in/view-pdf/1009932/ENG/Notifications
