In an effort to assist taxpayers who missed the deadline for filing appeals, the Central Government, under the Central Goods and Services Tax Act, has issued Notification Number 53/2023 on November 2, 2023. This notification offers a special procedure for those who were unable to file an appeal against an order issued under Section 73 or 74 of the said Act by March 31, 2023. It also covers individuals whose appeals were rejected solely due to late filing.
Here's what you need to know:
1. Who Can Benefit?
This special procedure is for taxable persons who couldn't file an appeal within the required timeframe.
It also includes those whose appeals were rejected simply because they missed the filing deadline.
2. New Filing Deadline:
To take advantage of this extension, file your appeal in FORM GST APL-01 by January 31, 2024.
If you already filed an appeal following the regular process and it was pending before this notification, it will be considered filed under this extension, provided it meets certain conditions.
3. Conditions to Meet:
Before filing the appeal, make sure you have paid:
The full amount of tax, interest, fine, fee, and penalty that you admit is due from the impugned order.
An additional amount equal to 12.5% of the remaining disputed tax amount, with a maximum limit of twenty-five crore rupees. At least 20% of this amount should be paid by debiting your Electronic Cash Ledger.
There will be no refunds issued for any excess payments made by the appellant until the appeal is disposed of.
4. Not for Non-Tax Demands:
Please note that this extension does not apply to appeals related to non-tax demands.
5. Refer to Existing Rules:
The provisions of Chapter XIII of the Central Goods and Service Tax Rules, 2017, will apply to appeals filed under this notification.
This special extension aims to provide relief to taxpayers who faced challenges in filing their appeals on time, offering a second chance to address their concerns. Be sure to review the conditions and meet the requirements to take advantage of this opportunity.
You can find the original notification PDF in our WhatsApp channel at this link: https://whatsapp.com/channel/0029Va8zY8JL2AU0iVhqPk1R
If you have any questions or want to discuss this further, feel free to reach out.
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Happy filing, and may your tax journey be as smooth as a well-executed legal process!
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We're here to assist you in your tax journey.
Thank you for staying informed, and we're committed to helping you navigate these changes seamlessly.
Best regards,
Sarath S Raman
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