Special condonation procedure for delayed GST appeals: acceptance subject to prescribed payments, electronic ledger debits and filing by notified deadline The notification under section 148 prescribes a special procedure for persons who failed to file appeals under sections 73 or 74 by 31 March 2023, requiring filing in FORM GST APL-01 by the notified deadline. Admissibility is conditioned on full payment of amounts admitted plus a prescribed portion of the disputed tax, with a minimum debit from the Electronic Cash Ledger; pending appeals meeting the payment condition are deemed filed. No refunds of excess payments until appeal disposal; appeals on demands not involving tax are excluded and Chapter XIII of the GST Rules applies mutatis mutandis.