GST Amnesty Scheme: Eligibility, Deadline, and Application Process

A unique amnesty program for taxpayers having problems with goods and services taxes (GST) has been introduced by the Central Board of Indirect Taxes and Customs (CBIC). Specific GST taxpayers who disagree with a GST tax demand order may file an appeal under this GST Amnesty Scheme until January 31, 2024.

It was announced that the Special Amnesty Scheme would excuse the delay in filing the GST Appeal. The amnesty program will remain in effect until January 31, 2024. For taxpayers who might have missed the appeal deadline, this is a fantastic chance.

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Who can file an appeal against a GST tax demand order?

In a notice titled “No. 53/2023- CENTRAL TAX” published on November 2, 2023, the CBIC said that only a specific group of taxpayers may utilize this GST Amnesty program to appeal a GST tax demand order. The designated taxpayers are:

1. Individuals who failed to submit an appeal against the GST demand order issued by the GST competent officer by March 31, 2023, at the latest.

2. if the prior appeal against the GST demand order was turned down only because it was submitted after the deadline had passed.

Benefits of the amnesty program are available for any GST demand order issued by March 31, 2023, or before. Therefore, even in the case of a GST demand order for FY 2018–19, amnesty advantages may be obtained.

The GST Amnesty Scheme is only available to those GST demand orders made under Sections 73 or 74 on or before March 31, 2023, thus taxpayers should carefully review the demand order. This means that GST orders issued under other sections, such as refund denial, revocation of GST registration, etc., cannot be appealed under the GST amnesty plan.

Form for filing GST Amnesty Scheme

GST Form APL-01 must be used to file an appeal under the GST Amnesty Scheme against the GST tax demand order.

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Sub-section (1) of Section 107 of the aforementioned Act requires the said individual to file an appeal against the said order in FORM GST APL-01 by no later than January 31, 2024.

Read More: 10 Key Terms in the Budget Book and Their Definitions You Must Know

How to submit a form under the GST Amnesty Scheme

A taxpayer must complete the following in order to file the GST APL-01 form under the amnesty plan.

A taxpayer must determine whether a tax notice is entirely or substantially inaccurate after receiving a GST demand notice. 12.5% of the disputed amount must be submitted with the GST administration if the taxpayer completely disagrees with the GST demand notice. The amount in dispute cannot be more than Rs 25 crore.