- The Finance Ministry has provided a procedure for filing appeals under the GST amnesty scheme.
- The scheme is expected to help taxpayers who missed the deadline for filing appeals in the past.
- Taxpayers can file an appeal on the GST portal until January 31, 2024, for orders passed on or before March 31, 2023.
- Payments need to be made to entertain the appeal, with a pre-deposit amount of 12.5% of the tax under dispute.
- Taxpayers who have previously filed appeals can also benefit from the amnesty scheme by making differential payments.
- If an appeal was rejected as time-barred, taxpayers can refile the appeal or raise a ticket on the Grievance Redressal Portal.
- Cases issued under APL-04 must be forwarded through the State Nodal Officer for filing an appeal.
Source: a2ztaxcorp.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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