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.

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.