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Govt launches amnesty scheme for appeal filing
The Business Guardian
|November 04, 2023
The Finance Ministry of India has introduced an amnesty scheme to facilitate the filing of appeals against Goods and Services Tax (GST) demand orders. This initiative aims to provide relief to taxpayers who were unable to submit their appeals against orders issued by tax officers on or before March 31, 2023. The scheme, open until January 31, 2024, is designed to ease the burden on taxpayers and encourage better compliance.
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Under the GST law, taxpayers were previously allowed to file an appeal against an assessment order seeking taxes within three months of the tax officer passing the demand order. This period could be extended by one more month. However, the new amnesty scheme extends a lifeline to those who missed the appeal deadline due to administrative errors or unforeseen circumstances.
The Central Board of Indirect Taxes and Customs (CBIC) issued a notification regarding this scheme, making it official and outlining the details of the program.
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