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of <h1>Andhra Pradesh GST Act: Special Procedure for Late Appeal Filing Against Demand Orders Issued by March 31, 2023.</h1> The Government of Andhra Pradesh has issued a notification under the Andhra Pradesh Goods and Services Tax Act, 2017, establishing a special procedure for condoning delays in filing appeals against demand orders issued by March 31, 2023. Taxable persons who missed the appeal deadline or had their appeals rejected due to 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, capped at 25 crore rupees, with at least 20% paid via the Electronic Cash Ledger. No refunds are available until appeal resolution, and appeals for non-tax demands are inadmissible.
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