AMNESTY FOR DELAYED FILING OF GST APPEALS

CA Gaurav Kenkre is a CA in practice for the last Il years. He is a regular speaker at various professional 9 Fare] organizations, trade bodies, MNCs and Government bodies. He also writes regularly in local as well as As national publications. Besides this he holds various positions in bodies such as ICAI, GCCI, College bodies, Rotary etc.

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In its 52nd meeting, the GST Council made the recommendation to provide amnesty to taxpayers who were unable to file an appeal under section 107 of the Central Goods and Services Tax CGST) Act, 2017. The CBIC, through notification number 53/2023 dated 2-November-2023, has notified the Amnesty Scheme for filing appeals against demand orders.

Eligible Tax payers: The GST Appeal Amnesty Scheme 2023 is open to specific categories of taxpayers. To benefit from this scheme, taxpayers must meet the following criteria:

1. Missed the Appeal Deadline: Taxpayers who were unable to file an appeal against an order issued on or before March 31, 2023, under section 73 or 74 of the GST Act, are eligible for the scheme. This provision encompasses individuals and businesses who, for various reasons, could not submit their appeals within the stipulated timeframe.

2. Rejected Appeals: Additionally, the scheme covers taxpayers whose appeals were rejected solely on the grounds of missing the appeal submission deadline. In cases where the appeal's merits were not considered due to the timing of tiling, this scheme offers a valuable opportunity for redressal This is a very welcome relief and all aggrieved must take benefit of this and file their appeals. The GSTN has now clarified on the procedure to do the same.