<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023</title>
    <link>https://www.taxtmi.com/notifications?id=141244</link>
    <description>Notification enables taxable persons whose appeals against demand orders were time-barred to file grievances in FORM GST APL-01 by the extended date, treating certain pending appeals as compliant if payment conditions are met. Filing requires full payment of any admitted liabilities and a further specified deposit of the disputed tax subject to a cap, with a minimum portion debited from the Electronic Cash Ledger. No refunds of excess pre-notification payments will be allowed until appeal disposal. Appeals concerning demands not involving tax are excluded, and Chapter XIII of the State GST Rules applies mutatis mutandis.</description>
    <language>en-us</language>
    <pubDate>Fri, 08 Dec 2023 00:00:00 +0530</pubDate>
    <lastBuildDate>Thu, 14 Dec 2023 17:26:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=735186" rel="self" type="application/rss+xml"/>
    <item>
      <title>Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023</title>
      <link>https://www.taxtmi.com/notifications?id=141244</link>
      <description>Notification enables taxable persons whose appeals against demand orders were time-barred to file grievances in FORM GST APL-01 by the extended date, treating certain pending appeals as compliant if payment conditions are met. Filing requires full payment of any admitted liabilities and a further specified deposit of the disputed tax subject to a cap, with a minimum portion debited from the Electronic Cash Ledger. No refunds of excess pre-notification payments will be allowed until appeal disposal. Appeals concerning demands not involving tax are excluded, and Chapter XIII of the State GST Rules applies mutatis mutandis.</description>
      <category>Notifications</category>
      <law>GST - States</law>
      <pubDate>Fri, 08 Dec 2023 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/notifications?id=141244</guid>
    </item>
  </channel>
</rss>