CBIC Lays Down Conditions For Filing GST Appeal After Limitation Period Is Over

The Central Board of Indirect Taxes and Customs (CBIC) has laid down the conditions for filing an appeal against the order in FORM GST APL-01.

An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.

Special procedures under the Goods and Services Tax (GST) regime for filing appeals have been notified by the board. With reference to sections 73 or 74 of the Central Goods and Services Tax Act, 2017, this notification is intended to address situations in which taxable people were unable to file an appeal against an order issued by the appropriate officer within the allotted time limit. In these situations, it clarifies the requirements and procedure for submitting an appeal.

No appeal shall be filed under this notification unless the appellant has paid in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him.

The assessee shall pay a sum equal to twelve and a half per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty per cent should have been paid by debiting from the Electronic Cash Ledger.

No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court, in excess of the amount prescribed before the issuance of the notification, for filing an appeal under Section 107(1).

No appeal under notification shall be admissible in respect of a demand not involving tax.

The person shall file an appeal against the order in FORM GST APL-01 in accordance with Section 107(1), on or before the 31st January 2024.

Notification No. 53/2023– CENTRAL TAX

Date: 02/11/2023

Click Here To Read Notification