Appeal filing amnesty: taxpayers may file belated GST appeals by paying admitted amounts and a prescribed security portion. Eligible taxable persons who missed the time limit for appeals under sections 73 or 74, or whose appeals were rejected solely as time barred, may file an appeal in FORM GST APL-01 under Section 107 by the extended deadline, provided they have paid in full the admitted portion of tax, interest, fee, fine or penalty and a prescribed portion of the remaining disputed tax, with at least part of that payment debited from the Electronic Cash Ledger; no refund of excess payments is permitted until the appeal is disposed and non tax demands are excluded.