A comprehensive process for submitting an appeal under the amnesty program for GST assesses has been released by the Finance Ministry. Authorities anticipate that many taxpayers who were previously unable to file appeals within the allotted time frame will benefit from this program.
On November 2, a communication was sent out in accordance with the recommendation. For taxpayers who were unable to file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017, against a demand order under section 73 or 74 of the CGST Act, 2017, passed on or before March 31, 2023, or whose appeal against the aforementioned order was denied because it was not filed within the allotted time frame, the GST Network has now made the mechanism to implement amnesty available.
For orders passed on or before March 31, 2023, taxpayers may now file an appeal using FORM GST APL-01 on the GST portal by January 31, 2024, at the latest. In addition, the Appellate Officer has advised the taxpayers to pay in order to support the appeal.
Taxpayers can select the method of payment (cash ledger or electronic credit) using the GST Portal. In order to use this system, you must pay a pre-deposit of 12.5% of the tax that is disputed, of which at least 20% (or 2.5% of the tax that is disputed) must be deducted from the electronic cash ledger.
Additionally, before considering an appeal, the Appellate Authority office will verify that the money was made correctly. If an appeal is filed without the required payment, it may be handled in accordance with the law.
A taxpayer would have to make differential payments if they have already filed an appeal and wish it to be covered by the amnesty program. Using the “payment towards demand” option offered by the GST portal, the payment must be made in relation to the demand order.
Taxpayers who have previously submitted an appeal in APL-02 but had it denied by the Appellate authority as time-barred may resubmit the petition. However, a ticket must be made on the Grievance Redressal Portal if the taxpayers encounter any problems when resubmitting APL-01.
The taxpayer must contact the appropriate Appellate Authority office well in advance in order to meet the deadlines stated in the notification if the Appellate Authority has issued a rejection decision because the appeal application is past due. After determining whether the taxpayer qualifies for the amnesty program, the Appellate Authority will transmit the matter to GSTN via the State Nodal Officer.
It’s also vital to remember that neither GSTN nor the Grievance Redressal Portal would accept direct representations for cases issued under APL-04. Cases issued under APL-04 are required to be mandatory sent to the State Nodal Officer. GSTN will allow the taxpayer to file an appeal against the relevant order after obtaining the case from the State Nodal Officer.
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