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 CGST Act https://www.taxtmi.com/notifications?id=141084 Notification permits time barred GST appeals to be filed in FORM GST APL-01 subject to payment conditions: full payment of amounts admitted plus a prescribed percentage of the disputed tax (capped), with a minimum portion debited from the Electronic Cash Ledger; refunds of excess payments are barred until appeal disposal and standard appeal procedures apply mutatis mutandis. en-us Thu, 02 Nov 2023 00:00:00 +0530 Fri, 03 Nov 2023 18:46:00 +0530 TaxTMI RSS Generator 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 CGST Act https://www.taxtmi.com/notifications?id=141084 Notification permits time barred GST appeals to be filed in FORM GST APL-01 subject to payment conditions: full payment of amounts admitted plus a prescribed percentage of the disputed tax (capped), with a minimum portion debited from the Electronic Cash Ledger; refunds of excess payments are barred until appeal disposal and standard appeal procedures apply mutatis mutandis. Notifications GST Thu, 02 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141084