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New GST Appeal Amnesty Scheme Notification

The GST amnesty scheme gives taxpayers an extended deadline to file appeals against GST demand orders, thereby helping them avoid penalties for late filing.

  • 3,338 Views | Updated on: Mar 01, 2024

The government has introduced a new GST amnesty scheme to extend the deadline for filing appeals against Goods and Services Tax (GST) demand orders. This scheme will be available until January 31, 2024, for entities that missed the previous deadline of March 31, 2023, to appeal against orders issued by the tax authorities.

Key Takeaways

  • The Central Board of Indirect Taxes and Customs (CBIC) has introduced a new amnesty scheme for filing appeals against GST demand orders.
  • The scheme is open until January 31, 2024, and applies to orders issued on or before March 31, 2023.
  • The scheme allows taxpayers to challenge unjust or erroneous GST demand orders.
  • Taxpayers must pre-deposit 12.5% of the disputed tax amount to avail of the scheme.
  • Appeals must be filed online through the GST Common Portal using Form GST APL-01.

The Central Board of Indirect Taxes and Customs (CBIC) has introduced a welcome relief for taxpayers through a new amnesty scheme for filing appeals against Goods and Services Tax (GST) demand orders. This scheme, which will be open until January 31, 2024, allows taxpayers who missed the deadline to file their appeals against orders issued on or before March 31, 2023.

Why the Amnesty Scheme?

The GST law mandates that appeals against assessment orders seeking taxes must be filed within three months of the tax officer issuing the demand order. However, the CBIC recognized that unforeseen circumstances or administrative errors might prevent taxpayers from adhering to this strict deadline. To address these issues, the amnesty scheme offers a chance to rectify the situation and file delayed appeals.

This scheme also encourages taxpayers to comply with the law more closely. It fosters improved collaboration with tax authorities and a willingness to settle conflicts or clarify tax matters by providing a fair and lenient approach to appeal filing.

Benefits of the Scheme

The amnesty scheme will provide several benefits to taxpayers:

  • It will offer an opportunity to challenge unjust or erroneous GST demand orders.
  • It will help avoid the imposition of penalties for late filing of appeals.
  • It will also streamline the dispute resolution process and promote timely settlement of GST matters.

Eligibility and Requirements

In order to avail of the benefits of this amnesty scheme, you must fulfill certain requirements and eligibility criteria:

  • The appeal must be against a GST demand order issued on or before March 31, 2023.
  • The taxpayer must pre-deposit 12.5% of the disputed tax amount.
  • At least 20% of the pre-deposit must be made from the taxpayer’s Electronic Cash Ledger (ECL).

How to File an Appeal?

Taxpayers can file their appeals under the amnesty scheme using Form GST APL-01. Filing a GST appeal can be done electronically through the GST portal. Here’s a step-by-step guide:

Step 1: Login

Go to the GST portal (https://www.gst.gov.in/) and enter your login credentials.

Step 2: Navigate to the ‘My Applications’ section

  • On the dashboard, click on the ‘Services’ tab and select ‘User Services’.
  • Under ‘My Applications’, choose ‘Application Type as Appeal to Appellate Authority’.
  • Click on the ‘NEW APPLICATION’ button.

Step 3: Select the order type and enter the order number

  • Choose the ‘Demand Order’ option as the order type.
  • Enter the order number and click on ‘Search’.

Step 4: Select the category

  • From the drop-down list, select the category of the case under dispute.
  • You can choose multiple categories if applicable.
  • Click on ‘Add’.

Step 5: Give your details

  • Provide details of the dispute
  • Enter the date of communication and the period of dispute.
  • You can edit these details if necessary.

Step 6: Upload supporting documents

  • Click on the ‘click here’ link to upload supporting documents.
  • Browse and select the relevant documents from your computer.
  • Click on ‘Upload’.

Step 7: Sign and submit the appeal

  • Click on the ‘PROCEED TO FILE’ button.
  • Review the details of the appeal carefully.
  • Choose either ‘SUBMIT WITH DSC’ or ‘SUBMIT WITH EVC’.

Submitting with DSC (Digital Signature Certificate)

  • Select the certificate and click on the ‘SIGN’ button.
  • Enter the password for your DSC and click on ‘OK’.
  • The appeal will be signed electronically.

Submitting with EVC (Electronic Verification Code)

  • Enter the mobile number registered with your GSTIN.
  • An OTP (One Time Password) will be sent to your mobile number.
  • Enter the OTP and click on ‘VERIFY’.
  • The appeal will be verified electronically.
  • Confirmation and acknowledgement

A confirmation message will be displayed, indicating that the appeal has been submitted successfully. You can download the acknowledgement receipt by clicking on the ‘DOWNLOAD’ button. An email and SMS notification will be sent to you and the Appellate Authority.

Additional Tips for Taxpayers

  • Seek professional guidance from a tax consultant to ensure proper compliance with the amnesty scheme’s requirements.
  • File the appeal before the deadline to avoid any last-minute rush or technical glitches.
  • Keep all relevant documents and records about the GST demand order readily available for submission with the appeal.
  • By taking advantage of this amnesty scheme, taxpayers can put their GST appeals back on track and move towards resolving any outstanding GST matters.

Way Forward

The new GST Appeal Amnesty Scheme is a positive step towards providing taxpayers with a chance to rectify past mistakes and seek a fair resolution of GST disputes. It is a reminder that the government is committed to fostering a taxpayer-friendly environment and ensuring transparency and fairness in the administration of GST.

- A Consumer Education Initiative series by Kotak Life

Amit Raje
Written By :
Amit Raje

Amit Raje is an experienced marketer who has worked in various Fintechs and leading Financial companies in India. With focused experience in Digital, Amit has pioneered multiple digital commerce in India. Now, close to two decades later, he is the vice president and head of the D2C business department. He masters the skill of strategic management, also being certified in it from IIMA. He has challenged his challenges and contributed his efforts in this journey of digital transformation.

Amit Raje
Reviewed By :
Prasad Pimple

Prasad Pimple has a decade-long experience in the Life insurance sector and as EVP, Kotak Life heads Digital Business. He is responsible for developing user friendly product journeys, creating consumer awareness and helping consumers in identifying need for life insurance solutions. He has 20+ years of experience in creating and building business verticals across Insurance, Telecom and Banking sectors

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