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of <h1>Tripura Announces Amnesty for Late GST Appeals; File by Jan 31, 2024, u/ss 73 & 74.</h1> The Government of Tripura, under the Tripura State Goods and Services Tax Act, 2017, has notified an amnesty scheme for taxable persons who failed to file an appeal by March 31, 2023, under sections 73 or 74. Eligible persons can file an appeal using FORM GST APL-01 by January 31, 2024. Appeals pending before this notification will be considered compliant if they meet specified conditions. Appellants must pay the admitted tax amount and 12.5% of the disputed tax, with a cap of 25 crore rupees, before filing. No refunds will be issued until the appeal is resolved, and non-tax demands are ineligible.
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