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    <title>Amnesty Scheme for filing of Appeal under GST - FORM GST APL-01 notified for taxable persons who could not file an appeal on or before the 31st day of March, 2023 under section 73 or 74 of DGST Act</title>
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    <description>An amnesty procedure allows taxable persons who missed the statutory appeal period or whose appeals were rejected as time barred to file an appeal in FORM GST APL-01 subject to conditions. The appellant must pay in full the admitted portion of tax, interest, fine, fee and penalty and deposit a specified percentage of the remaining disputed tax, with a required portion debited from the Electronic Cash Ledger. Appeals not involving tax are excluded, refunds of excess pre-notification payments are withheld until disposal, and Chapter XIII appeal rules apply mutatis mutandis.</description>
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      <description>An amnesty procedure allows taxable persons who missed the statutory appeal period or whose appeals were rejected as time barred to file an appeal in FORM GST APL-01 subject to conditions. The appellant must pay in full the admitted portion of tax, interest, fine, fee and penalty and deposit a specified percentage of the remaining disputed tax, with a required portion debited from the Electronic Cash Ledger. Appeals not involving tax are excluded, refunds of excess pre-notification payments are withheld until disposal, and Chapter XIII appeal rules apply mutatis mutandis.</description>
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