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<h1>Rajasthan GST Act: Special Procedure for Late Appeals on Demand Orders Issued Before March 31, 2023. Deadline: Jan 31, 2024.</h1> The Government of Rajasthan has issued a notification outlining a special procedure for condoning delays in filing appeals against demand orders under the Rajasthan Goods and Services Tax Act, 2017. Taxable persons who missed the deadline for filing appeals against orders issued by March 31, 2023, can now file appeals by January 31, 2024, using FORM GST APL-01. Appeals pending before this notification will be considered compliant if certain conditions are met. Appellants must pay the admitted tax amount and 12.5% of the disputed tax, with a cap of 25 crore rupees, from the Electronic Cash Ledger. No refunds will be issued until the appeal's resolution, and appeals not involving tax demands are inadmissible. The notification is effective from November 2, 2023.