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My preferred language: 
इस पोस्ट को हिंदी में सुने

GST Appeal Amnesty Scheme is closing in 4 days (Closing Date - 31st Jan 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 .......
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Related Articles:

1. GSTN Advisory for the procedures and provisions for time barred appeals amnesty scheme.

2. GSTN Advisory on amnesty scheme for filing time barred appeals. 


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Jan 27, 2024

Comments


IS APPEAL FILE UNDER THIS SCHEME AGAINST THE ORDER OF CANCELLATION OF GST REGISTRATION. DATE OF ORDER OF CANCELLATION OF GST REGISTRATION IS 03.02.2023. THERE IS NO TAX INVOLVED. IF FILING OF APPEAL IS POSSIBLE UNDER THIS SCHEME WHAT IS THE FEES PAYABLE .
THANKS
SANJEEV ARORA, ADVOCATE
TAXATION CONSULTANT
FARIDKOT-PB.-151203
MOBILE NO. 9814923500
By: Sanjeev Arora
Jan 29, 2024
Any news about extension of this scheme??
By: Pandurang Kamble
Feb 1, 2024


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