Discussion on GST Appeal Amnesty Scheme

- Sales Tax - Soham Mashruwala

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There is specific provision for delay in filing appeal under GST Act. Section 107 makes it clear that an appeal is to be filed within 90 days from the date of the order and therefore a delay of 30 days will be waived.

Any delay after missing this deadline cannot be excused. An amnesty scheme has been announced by the government to remedy this matter. Notification No.53/2023 - by Central Tax which is discussed in today's article.

To which appeal will it apply?

All appeals involving tax amount are eligible to benefit from this scheme. Note specifically that under the GST Act the involvement of tax was Section 73, Section 74 and Section 129 (prior to 01.1.2022) and all these appeals are eligible for this benefit. Special note that section 129 in case of Check Post has been amended vide Notification No.39/2021 Central Tax dated 21.12.2021 in which the amount of tax has been deducted after collection and penalty of 200% GST has been levied on the goods due to this after 1.1.2022 A timely appeal under Section 129 will not avail. Further, in case of Section 129, the goods are released only after payment of all taxes and fines on account's insistence and the tax is entered in the DRC-07 order issued. So that the benefit of this scheme is available to the appeal under section 129 before 1.1.2022.

Condition of settlement scheme

1. All non-disputed amount tax, interest, penalty should be paid to avail the benefit of this scheme.

2. 12.5% ​​of the disputed tax amount has to be predeposited out of which 20% of the amount should be filled through the cash ledger.

3. The disputed amount of tax should not exceed Rs.25 crores.

4. If the appeal is made on the GST portal before the date of 31.1.2024 and the above three conditions are complied with, then it will be considered that the appeal has been properly made.