Taxpayers in Uttar Pradesh can appeal GST decisions by January 31, 2024, under a new procedure; conditions apply.

Taxable persons unable to file an appeal under the Uttar Pradesh Goods and Services Tax Act, 2017, by March 31, 2023, or whose appeals were rejected due to late filing, are required to follow a special procedure. They must file an appeal in FORM GST APL-01 by January 31, 2024, after paying the admitted tax and 12.5% of the disputed tax, capped at 25 crore rupees, with at least 20% paid via the Electronic Cash Ledger. No refunds will be granted until the appeal is resolved, and appeals not involving tax demands are inadmissible. This notification is effective from November 2, 2023.

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