GST Advisory 612 Dt. 10 November 2023: Clarity on Amnesty Scheme 2023 for Deadline Missed Appeals
GST Advisory 612: In a significant move aimed at providing relief to taxpayers, the Goods and Services Tax Network (GSTN) released a crucial advisory on November 10, 2023. This advisory outlines the procedures and provisions related to an amnesty for those, who missed the appeal filing deadline for orders passed under section 73 or 74 of the CGST Act 2017 until March 31, 2023, or whose appeal against the said order was rejected due to filing of the appeal after the deadline. The GST Council’s 52nd meeting paved the way for this initiative, recommending amnesty for taxpayers unable to file an appeal under section 107 of the CGST Act, 2017.
Notification Details
In line with the GST Council’s recommendation, the government issued Notification No. 53/2023 on November 2, 2023. This notification extends the opportunity for taxpayers to file appeals in FORM GST APL-01 on the GST portal until January 31, 2024, for orders passed by the proper officer on or before March 31, 2023.
Payment Process
To ensure the smooth processing of appeals, taxpayers are advised to make payments in accordance with the provisions of Notification No. 53/2023. The GST portal facilitates this by allowing taxpayers to choose their preferred mode of payment, either through electronic Credit or Cash ledger. It is crucial for taxpayers to select the appropriate ledgers and make correct payments, as the office of the Appellate Authority will verify the correctness of payments before entertaining the appeal. Any appeal filed without proper payment may be subject to legal consequences.
Differential Payments for Existing Appeals
Taxpayers whose appeals are rejected due to delayed filing and wish to benefit from the amnesty scheme, it is necessary to make differential payments. This can be done against the demand order using the ‘Payment towards demand‘ facility on the GST portal. The process involves logging in, navigating to Services, selecting Ledgers, and choosing the ‘Payment towards Demand’ option.
Seeking Assistance
Taxpayers facing queries or requiring assistance can easily raise a complaint on the official website at https://selfservice.gstsystem.in. This platform serves as a valuable resource for addressing concerns and obtaining the necessary support.
Conclusion
The GST advisory on amnesty for missed appeal deadlines is a golden opportunity for taxpayers to rectify their appeal filing oversights. By adhering to the outlined procedures and making timely payments, taxpayers can avail themselves of this amnesty and ensure their appeals are considered within the specified timeframe. Don’t miss out on this chance to navigate the process seamlessly and benefit from the relief provided by Notification No. 53/2023.
To Read the Advisory in GST Portal CLICK HERE
To Access the CBIC Notification No.53/2023 Dt. 2 November 2023 CLICK HERE
Explanatory Note
As this Advisory is based on the CBIC Notification No. 53/2023 Dated. 2 November 2023, the same has been given below for an easy reference and better understanding of this advisory by the readers.
CBIC Notification 53/2023 Dt. 2 November 2023
The Central Board of Indirect Taxes and Customs (CBIC), on recommendation of the GST Council, notified that the 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 CGST Act, within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the Act, can file appeals against such orders in Form GST APL-1 up-to 31 January 2024, subject to satisfying the below mentioned conditions.
Provided that, the taxable persons whose appeal against such orders was rejected solely on the grounds that the said appeal was not filed within the time period specified under section 107 Act, can also avail the benefit of this notification.
Also notified by CBIC that, an appeal against the said order filed in accordance with the provisions of section 107 of the CGST Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification, if it fulfils the condition specified at para 3 below.
Conditions to avail this benefit of Time Extension by CBIC:
(i) The taxpayer has to pay in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and
(ii) Additionally, he should deposit 25.5% of the disputed amount of tax as per the order, out of which at-least 20% should be paid by debiting the Electronics Cash Ledger.
It is also notified by CBIC that,
(i) No refund shall be granted against any payment made the taxpayers in excess of the amount said above, until the disposal of the appeal.
(ii) Appeal under this notification shall not be admissible in respect of a demand not involving tax.
(iii) 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.
Read More
Annual Return Under GST Act 2017: A Comprehensive Guide
Advance Ruling under GST Act 2017: A Complete Guide
Eliminating all GST Exemption Proposed by Government Think Tank
Focus is to Bring All Businesses into GST: Finance Minister
