<h1>GST Council Approves Amnesty for Late Appeals on Pre-March 2023 CGST Demand Orders, Deadline Set for January 31, 2024.</h1> The GST Council has approved an amnesty for taxpayers who missed the deadline to appeal against demand orders under the CGST Act, 2017, issued on or before March 31, 2023. As per Notification No. 53/2023, taxpayers can file an appeal using FORM GST APL-01 by January 31, 2024. Proper payments must be made via the GST portal, and appeals without correct payments may be rejected. Taxpayers with previously rejected time-barred appeals can refile under the amnesty scheme, following specific procedures. Cases involving APL-04 rejection orders must be processed through State Nodal officers before GSTN enables further appeal filing.