Amnesty Scheme for filing of Appeal under GST - FORM GST APL-01 notified for taxable persons who could not file an appeal on or before the 31st day of March, 2023 under section 73 or 74 of CGST Act - 53/2023 - Central GST (CGST)

📋

Contents

Note

Bookmark

For full text, please login

Verification Pending

The Email Id has not been verified. Click on the link we have sent on

Didn't receive the mail? Resend Mail

Don't have an account? Register Here

Appeal Amnesty under GST allows late appeals if prescribed payments are made and FORM GST APL-01 is filed. Notification permits time barred GST appeals to be filed in FORM GST APL-01 subject to payment conditions: full payment of amounts admitted plus a prescribed percentage of the disputed tax (capped), with a minimum portion debited from the Electronic Cash Ledger; refunds of excess payments are barred until appeal disposal and standard appeal procedures apply mutatis mutandis.

Page of

Press 'Enter' after typing page number.

to of Results

Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

Appeal Amnesty under GST allows late appeals if prescribed payments are made and FORM GST APL-01 is filed.

Notification permits time barred GST appeals to be filed in FORM GST APL-01 subject to payment conditions: full payment of amounts admitted plus a prescribed percentage of the disputed tax (capped), with a minimum portion debited from the Electronic Cash Ledger; refunds of excess payments are barred until appeal disposal and standard appeal procedures apply mutatis mutandis.

Full Summary is available for active users!

Note: It is a system-generated summary and is for quick reference only.

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Notifications

Notifications

Amnesty Scheme for filing of Appeal under GST - FORM GST APL-01 notified for taxable persons who could not file an appeal on or before the 31st day of March, 2023 under section 73 or 74 of CGST Act - 53/2023 - Central GST (CGST)

Appeal Amnesty under GST allows late appeals if prescribed payments are made and FORM GST APL-01 is filed.

Topics

Contact Us At :

FAQs :

Most Asked Video Tutorials :

Submit Feedback/Suggestion :

Notifications

Notifications

Amnesty Scheme for filing of Appeal under GST - FORM GST APL-01 notified for taxable persons who could not file an appeal on or before the 31st day of March, 2023 under section 73 or 74 of CGST Act - 53/2023 - Central GST (CGST)

Print Options

Username/Email Address

Password

The Email Id has not been verified. Click on the link we have sent on

Appeal Amnesty under GST allows late appeals if prescribed payments are made and FORM GST APL-01 is filed.

Topics