GST Amnesty Scheme: Who can apply, last date to apply, how to apply

economictimes.indiatimes.com:

CBIC) has announced a special amnesty scheme for taxpayers facing issues with Goods and Services (GST). Under this GST Amnesty Scheme, specified GST taxpayers who disagree with a GST tax demand order, can file an appeal till January 31, 2024.

«The Special Amnesty Scheme was announced for condoning delay in filing the GST Appeal. The amnesty scheme is available till January 31, 2024. This is a golden opportunity for those taxpayers who might have missed the appeal deadline,» said the Ministry of Finance on social media on December 17, 2023.

Who can file an appeal against a GST tax demand order?

CBIC, in a notification titled 'No. 53/2023- CENTRAL TAX' dated November 2, 2023, said that only select taxpayers can make use of this GST Amnesty scheme to file an appeal against a GST tax demand order. The specified taxpayers are:

• Those who could not file an appeal against the GST demand order passed by the GST proper officer on or before March 31, 2023, and
• If the earlier appeal against the GST demand order were rejected solely on the grounds that the said appeal was filed after the deadline was over.

The benefit of the amnesty scheme can be availed for any GST demand order issued on or before March 31, 2023. Hence, amnesty benefits can be availed even for a GST demand order for FY 2018-19.

It’s raining GST notices. Are you prepared?

«Taxpayers should carefully read the GST demand order as only those GST demand orders issued on or before March 31, 2023, under Section 73 or 74 are eligible for the GST Amnesty Scheme. This means appeal under GST amnesty scheme cannot be filed against GST orders issued under different sections like refund rejection, cancellation of GST registration, etc.,» says chartered