Amnesty Scheme for filing of Appeal under GST - FORM GST APL-01 notified for taxable persons who could not file an appeal on or before the 31st day of March, 2023 under section 73 or 74 of DGST Act - 53/2023-State Tax - Delhi SGST
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Appeal amnesty for delayed GST appeals permits filing on FORM GST APL-01 after prescribed payment conditions are met. An amnesty procedure allows taxable persons who missed the statutory appeal period or whose appeals were rejected as time barred to file an appeal in FORM GST APL-01 subject to conditions. The appellant must pay in full the admitted portion of tax, interest, fine, fee and penalty and deposit a specified percentage of the remaining disputed tax, with a required portion debited from the Electronic Cash Ledger. Appeals not involving tax are excluded, refunds of excess pre-notification payments are withheld until disposal, and Chapter XIII appeal rules apply mutatis mutandis.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal amnesty for delayed GST appeals permits filing on FORM GST APL-01 after prescribed payment conditions are met.
An amnesty procedure allows taxable persons who missed the statutory appeal period or whose appeals were rejected as time barred to file an appeal in FORM GST APL-01 subject to conditions. The appellant must pay in full the admitted portion of tax, interest, fine, fee and penalty and deposit a specified percentage of the remaining disputed tax, with a required portion debited from the Electronic Cash Ledger. Appeals not involving tax are excluded, refunds of excess pre-notification payments are withheld until disposal, and Chapter XIII appeal rules apply mutatis mutandis.
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