CBIC notifies amnesty scheme for delay in filing Appeals with Appellate Authority

Key Points of the Notification

Applicability

1. Applicable for all orders passed up to 31st March 2023 against which appeals with Commissioner Appeals or Additional/Joint Commissioner Appeals could not be filed by the Taxpayers,or

2. Appeals were rejected on the ground against these orders (passed up to 31st March) that they were not filed with in time-period prescribed in Section-107 (i.e. three months extendable for further period of one month).

3. Only Applicable to Taxpayer not to the Department i.e. if Department has failed to file appeal with in specified time period (i.e. Six Months, extendable for further one month), there is no relief.

4. Not applicable where Tax is not involved in the Appeal.

Conditions

1. Appeal need to be filed up to 31st January, 2024 in GST-APL-01. (If Appeal is already pending with the Appellate Authority against such order, it will be assumed that appeal is filed under this Notification).

2. Taxpayer will pay 100% of admitted liability (Tax, interest, fee, penalty) and 12.5% of disputed tax demand maximum up to 25 Crores (against normal provisions of 10%). Minimum 20% of such amount should be in Cash.

3. No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court, in excess of the amount specified in para 2 above before the issuance of this notification.

For Complete Details about Appellate Procedure of Commissioner or Additional/Joint Commissioner Appeals, please read at :

Everything to Know About Appellate Procedure before Commissioner (Appeals) in GST

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)

NOTIFICATION

New Delhi, the 2nd November, 2023

No. 53/2023– CENTRAL TAX

S.O. 4767(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 of the said Act (hereinafter referred to as the said order), within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the said Act, and the taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107, as the class of persons (hereinafter referred to as the said person) who shall follow the following special procedure for filing appeals in such cases:

2. The said person shall file an appeal against the said order in FORM GST APL-01 in accordance with subsection (1) of Section 107 of the said Act, on or before 31st day of January 2024:

Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the said Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification, if it fulfills the condition specified at para 3 below.

3. No appeal shall be filed under this notification, unless the appellant has paid-

(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and

(b) a sum equal to twelve and a half per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger.

4. No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court, in excess of the amount specified in para 3 of this notification before the issuance of this notification, for filing an appeal under subsection (1) of Section 107 of the said Act.

5. No appeal under this notification shall be admissible in respect of a demand not involving tax.

6. The provisions of Chapter XIII of the Central Goods and Service Tax Rules, 2017 (12 of 2017), shall mutatis mutandis, apply to an appeal filed under this notification.

[F. No.CBIC-20001/10/2023-GST]

RAGHAVENDRA PAL SINGH, Director

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