https://www.taxtmi.com/notifications?id=141540 The notification under section 148 prescribes a special procedure for persons who failed to file appeals under sections 73 or 74 by 31 March 2023, requiring filing in FORM GST APL-01 by the notified deadline. Admissibility is conditioned on full payment of amounts admitted plus a prescribed portion of the disputed tax, with a minimum debit from the Electronic Cash Ledger; pending appeals meeting the payment condition are deemed filed. No refunds of excess payments until appeal disposal; appeals on demands not involving tax are excluded and Chapter XIII of the GST Rules applies mutatis mutandis. en-us Fri, 12 Jan 2024 00:00:00 +0530 Sat, 10 Feb 2024 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141540 The notification under section 148 prescribes a special procedure for persons who failed to file appeals under sections 73 or 74 by 31 March 2023, requiring filing in FORM GST APL-01 by the notified deadline. Admissibility is conditioned on full payment of amounts admitted plus a prescribed portion of the disputed tax, with a minimum debit from the Electronic Cash Ledger; pending appeals meeting the payment condition are deemed filed. No refunds of excess payments until appeal disposal; appeals on demands not involving tax are excluded and Chapter XIII of the GST Rules applies mutatis mutandis. Notifications GST - States Fri, 12 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141540