Deadline For GST Amnesty Scheme Appeals Extended Until January 31: Verify Eligibility & Required Forms

To aid taxpayers dealing with Goods and Services Tax (GST) challenges, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a significant amnesty scheme. This initiative allows specific GST taxpayers to file appeals against GST tax demand orders until January 31, 2024.

The special amnesty scheme is designed to forgive delays in filing GST appeals and serves as a support system for those who disagree with a GST tax demand order. Failing to file returns on time can result in fines, such as a daily late fee of Rs. 50 for delayed submission of the GSTR 3B. In cases involving SGST & CGST with tax liabilities, the fine is Rs. 25 per day.

For situations with no tax liability in SGST or CGST, the late fee is Rs. 10 for each, totaling Rs. 20 per day. However, the Amnesty scheme offers potential relief from these penalties.

Who qualifies for the GST Amnesty scheme?

To be eligible to file an appeal under the GST Amnesty scheme, individuals must meet the criteria outlined by the CBIC in a notification titled 'No. 53/2023- CENTRAL TAX,' dated November 2, 2023. The specified taxpayers include:

1. Individuals who were unable to appeal against the GST demand order issued by the GST proper officer on or before March 31, 2023.

2. Instances where the previous appeal against the GST demand order was rejected solely because it surpassed the appeal deadline.

The benefits of the amnesty scheme apply to GST demand orders issued on or before March 31, 2023, covering even those related to the financial year 2018-19.

How to submit your appeal for the GST Amnesty scheme?

To benefit from the amnesty scheme, individuals are required to submit appeals against the GST tax demand order utilizing GST Form APL-01. As per the CBIC notification, the appeal in FORM GST APL-01, per subsection (1) of Section 107 of the Act, must be filed on or before January 31, 2024. This form is the sole prerequisite for lodging appeals under the GST Amnesty Scheme.

 

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