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GSTN Advisory on amnesty scheme for filing time barred appeals

Amnesty scheme for Taxpayers:

The GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who couldn't file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017, against the demand order under section 73 or 74 of the CGST Act, 2017, passed on or before March 31, 2023, or whose appeal against the said order was rejected due to not being filed within the specified time frame in sub-section (1) of section 107.

Notification:

In compliance with the above GST Council's recommendation, the government has issued Notification No. 53/2023 on November 2, 2023.

Payment:

It is further advised that the taxpayers should make payments for entertaining the appeal by the Appellate officer as per the provisions of Notification No. 53/2023. The GST Portal allows taxp.......
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Related Article : GST Amnesty Scheme for filing time barred appeals upto 31.01.2024

 

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Amnesty Scheme
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Author:

TaxReply


Nov 12, 2023

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I am adv srinivasan
By: M Srinivasan
Nov 21, 2023


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