https://www.taxtmi.com/news?id=26981 Amnesty applies to taxpayers who missed filing appeals under section 107 against demand orders under sections 73 or 74, permitting filing in FORM GST APL-01 on the GST portal subject to prescribed payments. Appellate authorities will verify payment correctness and may not admit appeals without proper payment. Taxpayers who already filed appeals must make differential payments via the 'Payment towards demand' facility and ensure correct selection of electronic credit or cash ledgers; assistance is available through the GST portal complaint channel. en-us Fri, 10 Nov 2023 17:58:07 +0530 Fri, 10 Nov 2023 17:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=26981 Amnesty applies to taxpayers who missed filing appeals under section 107 against demand orders under sections 73 or 74, permitting filing in FORM GST APL-01 on the GST portal subject to prescribed payments. Appellate authorities will verify payment correctness and may not admit appeals without proper payment. Taxpayers who already filed appeals must make differential payments via the 'Payment towards demand' facility and ensure correct selection of electronic credit or cash ledgers; assistance is available through the GST portal complaint channel. News - Fri, 10 Nov 2023 17:58:07 +0530 https://www.taxtmi.com/news?id=26981