Goods and Services Tax – GST Dated:- 29-11-2023 – News – 1. Amnesty for Taxpayers: The GST Council, in its 52nd meeting , recommended granting amnesty to taxpayers who could not file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017 , against the demand order under section 73 or 74 of the CGST Act, 2017 , passed on or before March 31, 2023, or whose appeal against the said order was rejected due to not being filed within the specified time frame in sub-section (1) of section 107 . 2. In compliance with the above GST Council recommendation, the government has issued Notification No. 53/2023 on November 2, 2023. 3. Taxpayers can now file an appeal in FORM GST APL-01 on th
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ppeal and wants it to be covered by the benefit of the amnesty scheme would need to make differential payments to comply with Notification No. 53/2023 . The payment should be made against the demand order using the Payment towards demand facility available on the GST portal. The navigation step for making this payment is provided: Login Services Ledgers Payment towards Demand. 5. Taxpayers who have previously filed an appeal but it was rejected as time barred in APL-02 by the Appellate authority, then the taxpayer would be able to refile the appeal. However, in case, the taxpayers face any issue while re-filing APL-01 , a ticket shall be raised on the Grievance redressal portal: https://selfservice.gstsystem.in . T
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