<h1>GST Council Approves Amnesty for Late Appeals on Demand Orders Issued Before March 31, 2023; Deadline January 31, 2024.</h1> The GST Council has approved an amnesty for taxpayers who missed the appeal filing deadline against demand orders issued on or before March 31, 2023, under sections 73 or 74 of the CGST Act, 2017. As per Notification No. 53/2023, taxpayers can file appeals via FORM GST APL-01 on the GST portal by January 31, 2024. Proper payments must be made through the GST portal, with the Appellate Authority verifying payment correctness. Taxpayers with existing appeals seeking amnesty benefits must make differential payments. Assistance is available through the official GST website.