Introduction to amnesty for taxpayers who missed the appeal filing deadline for the orders passed on or before March 31, 2023
In a significant move aimed at providing relief to taxpayers facing challenges in meeting appeal filing deadlines, the GST Council, in its 52nd meeting, recommended an amnesty scheme. This scheme offers a lifeline to those who couldn’t file an appeal under section 107 of the CGST Act against demand orders issued under section 73 or 74 of the CGST Act, passed on or before March 31, 2023. To implement this recommendation, the government issued Notification No. 53/2023 on November 2, 2023.
Understanding the GST Amnesty Scheme 2023 :
The amnesty scheme is a thoughtful initiative that acknowledges the difficulties taxpayers may face in adhering to appeal filing timelines. The key provisions of the amnesty scheme include:
1. Eligibility Criteria:
To benefit from the amnesty scheme, taxpayers must meet the following criteria:
- The demand order must have been passed on or before March 31, 2023.
- Appeals rejected due to not being filed within the specified time frame in sub-section (1) of section 107 are also eligible.
2. Notification No. 53/2023:
The government’s issuance of Notification No. 53/2023 marks the formal implementation of the amnesty scheme. Taxpayers are strongly advised to carefully review the notification to ensure compliance with the outlined procedures.
The Government of India, Ministry of Finance, has issued a notification outlining a special procedure for filing appeals by taxable persons who were unable to file an appeal against an order passed by the proper officer under the Central Goods and Services Tax Act. The notification specifies the necessary form and deadline for filing the appeal, along with conditions for payment of tax, interest, and penalty. It also states that no refund will be granted until the appeal is resolved and that the appeal is not applicable for demands unrelated to tax. Additionally, the notification mentions that appeals filed under this notification will be subject to the provisions of the Central Goods and Service Tax Rules, 2017.
What is the purpose of the notification issued by the Government of India, Ministry of Finance?
The purpose of the notification issued by the Government of India, Ministry of Finance is to provide a special procedure for taxable persons who were unable to file an appeal against an order passed by the proper officer under the Central Goods and Services Tax Act. This notification outlines the form and deadline for filing the appeal, as well as the conditions for payment of tax, interest, and penalty .
Notification No. 53/2023– CENTRAL TAX, Government of India, Ministry of Finance
What are the conditions for payment of tax, interest, and penalty mentioned in the notification?
The conditions for payment of tax, interest, and penalty mentioned in the notification are as follows:
- The appellant must pay the admitted amount of tax, interest, fine, fee, and penalty arising from the impugned order, as well as a sum equal to twelve and a half per cent of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger .
These conditions are specified in the notification issued by the Ministry of Finance, Government of India .
Notification No. 53/2023– CENTRAL TAX, Government of India, Ministry of Finance
Appeal Filing Process for GST Amnesty scheme 2023:
1. Filing Appeals in FORM GST APL-01:
- Taxpayers can file appeals using FORM GST APL-01 on the GST portal.
- The deadline for filing appeals under the amnesty scheme is January 31, 2024.
- Payments for entertaining the appeal must be made as per the provisions of Notification No. 53/2023.
2. Payment Modalities:
- The GST Portal provides flexibility in choosing the mode of payment (electronic Credit/Cash ledger).
- Taxpayers must responsibly select the appropriate ledgers and ensure correct payments.
- The Appellate Authority will verify the correctness of payments before entertaining the appeal.
3. Differential Payments for Previously Filed Appeals:
- Taxpayers who have already filed appeals and wish to benefit from the amnesty scheme must make differential payments.
- Payments should be made against the demand order using the ‘Payment towards demand’ facility on the GST portal.
- Navigation: Login >> Services >> Ledgers >> Payment towards Demand.
4. Queries and Assistance:
- Taxpayers with queries or those in need of assistance can raise complaints on the official website at https://selfservice.gstsystem.in.
- The official website serves as a dedicated platform to address concerns and provide necessary support.
The amnesty scheme introduced through Notification No. 53/2023 stands as a testament to the government’s commitment to easing the burden on taxpayers. This comprehensive guide aims to empower taxpayers with the knowledge and understanding necessary to navigate the amnesty provisions successfully. As we approach the January 31, 2024 deadline, adherence to the outlined procedures becomes paramount for those seeking to benefit from this much-needed relief.
