Golden opportunity for those taxpayers who might have missed the appeal deadline
Who can apply under this Amnesty Scheme?
1. The taxable persons who could not file an appeal, within the specified time period, against the demand order passed by the proper officer on or before the March 31, 2023, and
2. The taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the specified time period
To avail this Amnesty Scheme, you can now file an appeal in FORM GST-APL-01 against the said order on or before January 31, 2024, subject to the payment of:
1. Admitted liability (tax, interest, fine and penalty) arising out of the impugned order
2. A sum equal to 12.5% of the remaining amount of tax in dispute
