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of <h1>Jharkhand Govt Allows Late GST Appeals Until Jan 31, 2024, for Orders Before March 31, 2023, with Conditions.</h1> The Government of Jharkhand has issued a notification detailing a special procedure for condoning delays in filing appeals against demand orders passed until March 31, 2023, under the Jharkhand Goods and Services Tax Act, 2017. Taxable persons who missed the deadline or had appeals rejected solely for late filing can now file appeals using FORM GST APL-01 by January 31, 2024. Conditions include paying the admitted amount and 12.5% of the disputed tax, with a cap of 25 crore rupees, with at least 20% paid from the Electronic Cash Ledger. Appeals involving non-tax demands are not admissible, and no refunds will be granted until appeals are resolved. This notification is effective from November 2, 2023.
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