In a bid to assist taxpayers grappling with Goods and Services Tax (GST) issues, the Central Board of Indirect Taxes and Customs (CBIC) has introduced a significant amnesty scheme. This initiative allows specified GST taxpayers to lodge appeals against GST tax demand orders until January 31, 2024.
Announced as a measure to pardon delays in filing GST appeals, the special amnesty scheme aims to provide a lifeline for those who have disagreed with a
GST tax demand order.Individuals who fail to file their returns face fines in the form of late fees as a penalty. For delayed submission of the GSTR 3B, the late fee amounts to ₹50 per day. In scenarios involving State Goods and Services Tax (SGST) and Central Goods and Services Tax (CGST) with tax liabilities, the fine is ₹25 per day.
For instances with no tax liability in SGST or CGST, the late fee stands at ₹10 for each, totalling ₹20 per day. However, under the
Amnesty scheme, there's a possibility of relief from these penalties.
Who's eligible to file this GST Amnesty scheme?
The eligibility criteria for filing an appeal against a GST tax demand order have been outlined by the CBIC in a notification titled 'No. 53/2023- CENTRAL TAX,' dated November 2, 2023. The specified taxpayers encompass:
Individuals unable to appeal against the GST demand order issued by the GST proper officer on or before March 31, 2023.
Cases where the earlier appeal against the GST demand order was dismissed solely due to exceeding the appeal deadline.The amnesty scheme extends its benefits to GST demand orders issued on or before March 31, 2023, encompassing even those related to the financial year 2018-19.
How to file?
To avail of the amnesty scheme, individuals must file appeals against the GST tax demand order using GST Form APL-01.
"The appeal against the said order in FORM GST APL-01, as per subsection (1) of Section 107 of the said Act, should be submitted on or before the 31st day of January 2024," stated CBIC in the notification.
