GST Amnesty Scheme for filing time barred appeals upto 31.01.2024

1. CBIC vide Notification No.53/2023 - Central Tax dated 02.11.2023 notified this Amnesty Scheme for filing time barred appeals for two class of persons as specified below-

a) The taxable persons who could not file appeal against the order passed by the officer on or before the 31.03.2023 u/s 73 or 74 of the CGST Act, 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

b) 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,

2. The said person shall file an appeal in FORM GST APL-01 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.

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Amnesty Scheme

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