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<h1>Madhya Pradesh Introduces Special Procedure for Late GST Appeal Filings; Deadline Set for January 31, 2024.</h1> The Madhya Pradesh Government has issued a notification establishing a special procedure for condoning delays in filing appeals against demand orders issued by March 31, 2023, under the Madhya Pradesh Goods and Services Tax Act, 2017. Taxable persons who missed the deadline or had appeals rejected for late filing can now appeal using FORM GST APL-01 by January 31, 2024. Appeals require payment of the admitted tax amount and 12.5% of the disputed tax, with a cap of 25 crore rupees, and at least 20% paid from the Electronic Cash Ledger. No refunds will be granted until appeals are resolved. This procedure is effective from November 2, 2023.