https://www.taxtmi.com/notifications?id=141284 Designated taxpayers who missed the statutory period or whose appeals were rejected as time barred may file FORM GST APL-01 by 31 January 2024; payment prerequisites require full payment of admitted amounts plus 12.5% of the remaining disputed tax (subject to a cap), with at least 20% of that sum debited from the Electronic Cash Ledger. Pending appeals meeting this condition are deemed filed. No refunds of excess payments will be permitted until appeal disposal, and appeals relating to non tax demands are excluded. en-us Wed, 29 Nov 2023 00:00:00 +0530 Thu, 21 Dec 2023 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141284 Designated taxpayers who missed the statutory period or whose appeals were rejected as time barred may file FORM GST APL-01 by 31 January 2024; payment prerequisites require full payment of admitted amounts plus 12.5% of the remaining disputed tax (subject to a cap), with at least 20% of that sum debited from the Electronic Cash Ledger. Pending appeals meeting this condition are deemed filed. No refunds of excess payments will be permitted until appeal disposal, and appeals relating to non tax demands are excluded. Notifications GST - States Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141284