Condonation of delay in filing GST appeals requires payment of admitted liabilities and a specified proportion of disputed tax before filing. The notification prescribes a special procedure for condonation of delay in filing GST appeals against demand orders up to 31 March 2023: eligible persons must file FORM GST APL-01 by the extended deadline and must have paid in full the admitted tax, interest, fine, fee and penalty, plus a specified proportion of the remaining disputed tax (subject to a cap), with a minimum portion debited from the Electronic Cash Ledger. Appeals on non-tax demands are excluded, Chapter XIII rules apply mutatis mutandis, and refunds of excess payments are withheld until appeal disposal.