Amnesty Scheme is a one time window that the government opens to complete compliance of earlier periods. Government keeps on announcing Amnesty scheme for various compliances so that those who have failed to carry such compliance by the specified due date may complete the same within new notified dates with less or no penalties.
Similar to Amnesty Scheme of Filing of Annual returns, Filing application for revocation of cancelled GSTIN, CBIC has now announced an amnesty scheme for filing of Appeal under GST vide Notification No. 53/2023-Central Tax dated 2nd November, 2023.
1. Provisions for filing appeal under GST
Provisions for filing of appeal by aggrieved taxpayer is given under Section 107(1) of CGST Act. As per Section 107 of CGST Act, 2017, Any person aggrieved by any order passed by an adjudicating authority may file an appeal to Appellate Authority within 3 months from the date of communication of order.
Further, The Appellate Authority may allow to file an appeal within a further period of 1 month.
2. Who can file an appeal under Amnesty Scheme
As per Notification, following persons are allowed to file an appeal under amnesty scheme:
- Taxable person who could not file an appeal against the order passed by the proper officer on or before 31st March, 2023 under Section 73 or 74 of CGST Act.
- Taxable person whose appeal against such order is rejected merely on the ground that the appeal was not filed within the time limit prescribed under Section 107 of CGST Act.
Therefore, no appeal can be filed against the order issued on or after 1st April, 2023 under Amnesty Scheme. Such appeal can be filed as per timeline given under section 107 of CGST Act.
3. Time limit of filing appeal under Amnesty Scheme
Appeal under Amnesty scheme can be filed in Form GST APL-01 on or before 31st January, 2024 subject to the fulfillment of conditions specified.
4. Conditions for filing appeal under Amnesty Scheme
No appeal shall be filed under amnesty scheme unless following conditions are fulfilled:
- The appellate has paid full amount of tax, interest and penalty, determined in impugned order, which has been admitted by him;
- The appellate has paid a sum equal to 12.5% of the amount disputed in impugned order subject to a maximum of INR 25 crores in relation to which the appeal has been filed. Out of total payment, at least 20% of the amount should have been paid by debiting from the Electronic Cash Ledger.
- If any person has made the pre-deposit in excess of above mentioned amount before the date of this notification, then no refund of such differential amount shall be granted till the disposal of appeal.
- No appeal shall be allowed with respect to matters not involving taxes.