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 TSGST Act - 1-11(91)TAX/GST/2023(Part-III) - Tripura SGST

Amnesty scheme for belated GST appeals allows specified taxpayers to file appeals subject to prescribed payment conditions.

Notification allows specified taxable persons who missed the statutory appeal period to file belated appeals in FORM GST APL-01 by the prescribed deadline if they comply with payment conditions: full payment of amounts admitted plus a prescribed portion of disputed tax with a required debit from the Electronic Cash Ledger. Pending appeals that meet these conditions are deemed compliant; excess payments made before the notification are not refundable until appeal disposal. Demands not involving tax are excluded and Chapter XIII appellate procedures apply mutatis mutandis.