GST appeal filing procedure sets payment conditions and deadlines for time-barred orders under the special notification. Special procedure prescribed for taxable persons who could not file an appeal within the time under section 107 against orders passed under sections 73 or 74 on or before 31 March 2023, and for taxable persons whose appeals were rejected solely as time-barred. Such persons must file the appeal in FORM GST APL-01 on or before 31 January 2024, subject to payment of the admitted portion of tax, interest, fine, fee and penalty in full, and twelve and a half per cent of the remaining disputed tax, with at least twenty per cent paid through the Electronic Cash Ledger.