2023 GST Appeal Amnesty Scheme: Streamlined Procedure for Filing Appeals Against Demand Orders

CBIC Introduces Amnesty Scheme for Taxpayers Missing Appeal Deadlines

CBIC, the Central Board of Indirect Taxes and Customs, has recently introduced an Amnesty Scheme for taxpayers in India who may have missed the deadline for filing an appeal or had their appeal rejected due to being time-barred against an order passed by the proper officer. This scheme allows taxpayers to now file an appeal in FORM GST APL-01 on the GST portal until 31st January 2024 for orders passed by the proper officer up until 31st March 2023. This move by CBIC aims to provide relief to taxpayers and reduce the burden of appeals, ultimately saving time for the Tribunal.

Under the Amnesty Scheme, taxpayers are required to make a pre-deposit of 12.5% of the disputed tax amount, with a maximum limit of Rs. 25 crore. This pre-deposit must be made before filing the appeal, with at least 20% of the amount debited from the Electronic Cash Ledger. The remaining balance can be paid using the Electronic Credit Ledger. It is important to note that the correctness of the payment will be checked by the Appellate Authority before the appeal is entertained.

Taxpayers who have already filed an appeal can also take advantage of the scheme by making differential payments of the pre-deposit to be covered by the benefit of the amnesty scheme. Additionally, taxpayers who had previously filed an appeal that was rejected as time-barred can now refile the appeal. However, if the Appellate Authority has issued a Rejection Order due to the appeal application being time-barred, the taxpayer must approach the respective Appellate Authority office well in advance. For APL-04 issued cases, they have to be forwarded through the State Nodal officer.

It is important to highlight that this amnesty scheme only applies to appeals against demand orders issued up until 31st March 2023. No appeal will be admissible for demand not involving Tax. Therefore, taxpayers should take advantage of this scheme by filing their appeals within the prescribed time limit.

The introduction of this Amnesty Scheme by CBIC is a positive step towards providing relief to taxpayers who may have missed the appeal deadline or had their appeals rejected. This initiative not only aims to reduce the burden of appeals but also saves time for the Tribunal. By allowing taxpayers to refile rejected appeals and make differential payments, CBIC is providing an opportunity for taxpayers to rectify their situations and seek a fair resolution.

It is crucial for taxpayers to be aware of the deadlines and requirements of the Amnesty Scheme. Filing an appeal within the prescribed time and making the necessary pre-deposits will ensure that taxpayers can benefit from this scheme. Seeking guidance from tax professionals and utilizing the resources available on the GST portal can also be helpful in navigating the process.

In conclusion, the Amnesty Scheme introduced by CBIC is a welcome relief for taxpayers in India who may have missed the appeal deadline or had their appeals rejected. By providing an opportunity to refile appeals and make differential payments, this scheme aims to alleviate the burden on taxpayers and save time for the Tribunal. Taxpayers should take advantage of this scheme by filing their appeals within the specified time frame and complying with the necessary requirements.

Barry Caldwell

Barry Caldwell

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