In a significant development, the Goods and Services Tax Network (GSTN) has rolled out a game-changing advisory, addressing the concerns of taxpayers who missed the appeal filing deadline for orders issued on or before March 31, 2023. This advisory, outlined in detail in Advisory No. 612 dated November 28, 2023, offers a lifeline to those facing challenges due to filing delays.
Section |
1. Introduction |
2. Background |
3. Legal Framework |
4. Amnesty Details |
5. Payment Provisions |
6. Differential Payments for Existing Appeals |
7. Refiling Appeals and Issue Resolution |
8. Handling Rejected Appeals (APL-04) |
9. Faqs |
10. Conclusion |
Background:
The genesis of this initiative lies in the 52nd meeting of the GST Council, which recommended amnesty for taxpayers unable to file appeals under section 107 of the Central Goods and Services Tax (CGST) Act, 2017. This primarily applies to demand orders under section 73 or 74 of the CGST Act, 2017, issued on or before March 31, 2023.
Legal Framework:
To formalize this recommendation, the government issued Notification No. 53/2023 on November 2, 2023. This notification sets the stage for eligible taxpayers to navigate through the amnesty process and rectify their appeal filing status.
Amnesty Details:
The crux of the advisory lies in the opportunity it presents to taxpayers - a chance to file an appeal using FORM GST APL-01 on the GST portal until January 31, 2024. This window is specifically designed for orders passed by the proper officer on or before March 31, 2023, providing a time-bound and structured approach to addressing pending appeals.
Payment Provisions:
Crucial to the success of this initiative is the emphasis on making payments for entertaining the appeal in accordance with the provisions of Notification No. 53/2023. The GST Portal facilitates this process, allowing users to choose their preferred mode of payment (electronic Credit/Cash ledger). Correct payments are imperative, and users must take responsibility for ensuring accuracy.
Differential Payments for Existing Appeals:
For those who have already filed appeals but seek to benefit from the amnesty scheme, the advisory introduces the concept of differential payments. This involves making payments against the demand order using the "Payment towards demand" facility on the GST portal. This provision ensures fairness and consistency in the application of the amnesty, preventing misuse.
Refiling Appeals and Issue Resolution:
Acknowledging that some appeals may have been rejected as time-barred (APL-02), the advisory provides a clear pathway for re-filing. Any issues encountered during the re-filing process can be addressed by raising a ticket on the Grievance Redressal Portal. Under the specific category "Amnesty Scheme" and sub-category "Amnesty scheme- Issue in appeal filing," users can seek resolution for their concerns.
Handling Rejected Appeals (APL-04):
For cases where the Appellate authority has issued a rejection order in APL-04 due to the appeal application being time-barred, the advisory instructs taxpayers to proactively approach the respective Appellate authority office. Eligible cases will be streamlined and forwarded to GSTN through the State Nodal officer, ensuring a seamless process and compliance with the stipulated timelines.
Conclusion:
GSTN's advisory on amnesty for missed appeal filing deadlines is a progressive and empathetic step towards easing the burden on taxpayers facing procedural challenges. By providing clear guidelines, a specific timeline, and avenues for issue resolution, the advisory aims to bring about a fair and equitable resolution to cases affected by missed deadlines. Taxpayers are encouraged to leverage this opportunity, ensuring compliance with the specified procedures outlined in Notification No. 53/2023. The key lies in seizing this chance to unlock solutions and move forward with confidence.