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    <title>The Andhra Pradesh Goods and Services Tax Rules, 2017 - To notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31 March, 2023 — Orders - Issued.</title>
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    <description>A special procedure is notified for condonation of delay in filing appeals against demand orders passed under sections 73 or 74 on or before 31 March 2023. Taxable persons who missed the statutory appeal period, or whose appeals were rejected solely for delay, may file FORM GST APL-01 on or before 31 January 2024, subject to payment of the admitted dues and twelve and a half per cent of the remaining disputed tax, with at least twenty per cent paid through the Electronic Cash Ledger. The procedure excludes demands not involving tax and applies Chapter XIII of the Andhra Pradesh GST Rules, 2017 mutatis mutandis.</description>
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    <pubDate>Thu, 16 Nov 2023 00:00:00 +0530</pubDate>
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      <title>The Andhra Pradesh Goods and Services Tax Rules, 2017 - To notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31 March, 2023 — Orders - Issued.</title>
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      <description>A special procedure is notified for condonation of delay in filing appeals against demand orders passed under sections 73 or 74 on or before 31 March 2023. Taxable persons who missed the statutory appeal period, or whose appeals were rejected solely for delay, may file FORM GST APL-01 on or before 31 January 2024, subject to payment of the admitted dues and twelve and a half per cent of the remaining disputed tax, with at least twenty per cent paid through the Electronic Cash Ledger. The procedure excludes demands not involving tax and applies Chapter XIII of the Andhra Pradesh GST Rules, 2017 mutatis mutandis.</description>
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