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of <h1>Kerala Govt Allows Late Appeals on GST Demand Orders Until Jan 31, 2024, With New Payment Conditions.</h1> The Government of Kerala has established a special procedure for condoning delays in filing appeals against demand orders issued until March 31, 2023, under the Kerala State Goods and Services Tax Act, 2017. Taxable persons who missed the deadline or had their appeals rejected solely due to late filing can now appeal using FORM GST APL-01 by January 31, 2024. Appeals require full payment of admitted amounts and 12.5% of the disputed tax, up to 25 crore rupees, with at least 20% paid via the Electronic Cash Ledger. No refunds will be provided until the appeal is resolved. This notification is effective from November 2, 2023.
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