In an effort to assist taxpayers dealing with challenges related to Goods and Services Tax (GST), the Central Board of Indirect Taxes and Customs (CBIC) has introduced a significant amnesty scheme. This initiative enables specified GST taxpayers to submit appeals against GST tax demand orders until January 31, 2024.
Positioned as a measure to excuse delays in filing GST appeals, the special amnesty scheme aims to be a lifeline for individuals who have contested a GST tax demand order.
Failure to file returns can result in fines in the form of late fees. For delayed submission of the GSTR 3B, the late fee amounts to ₹50 per day. In cases involving State Goods and Services Tax (SGST) and Central Goods and Services Tax (CGST) with tax liabilities, the fine is ₹25 per day.
For instances with no tax liability in SGST or CGST, the late fee stands at ₹10 for each, totaling ₹20 per day. However, under the Amnesty scheme, relief from these penalties is possible.
Read More: GST Appeal Amnesty Scheme 2023 : Full Procedure and Provision
Eligibility for the GST Amnesty Scheme
The CBIC, in a notification dated November 2, 2023, titled ‘No. 53/2023- CENTRAL TAX,’ has outlined the eligibility criteria for filing an appeal against a GST tax demand order. The specified taxpayers include:
1. Individuals unable to appeal against the GST demand order issued by the GST proper officer on or before March 31, 2023.
2. Cases where the earlier appeal against the GST demand order was dismissed solely due to exceeding the appeal deadline.
The benefits of the amnesty scheme extend to GST demand orders issued on or before March 31, 2023, covering even those related to the financial year 2018-19.
Filing Process
To avail of the amnesty scheme, individuals must file appeals against the GST tax demand order using GST Form APL-01.
Notably, the pre-deposit requirement is 12.5% of tax demand for filing appeals under amnesty scheme instead of the normal pre-deposit requirement of 10%.
“The appeal against the said order in FORM GST APL-01, as per subsection (1) of Section 107 of the said Act, should be submitted on or before the 31st day of January 2024,” stated CBIC in the notification.
This form is the sole requirement for filing appeals under the GST Amnesty Scheme. Take advantage of this opportunity to address GST issues and benefit from relief before the January 31, 2024 deadline.
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
