In a significant development, the Goods and Services Tax Network (GSTN) has rolled out a game-changing advisory, addressing the concerns of taxpayers who missed the appeal filing deadline for orders issued on or before March 31, 2023. This advisory, outlined in detail in Advisory No. 612 dated November 28, 2023, offers a lifeline to those facing challenges due to filing delays.
| Section |
|---|
| 1. Introduction |
| 2. Background |
| 3. Legal Framework |
| 4. Amnesty Details |
| 5. Payment Provisions |
| 6. Differential Payments for Existing Appeals |
| 7. Refiling Appeals and Issue Resolution |
| 8. Handling Rejected Appeals (APL-04) |
| 9. Faqs |
| 10. Conclusion |
Background:
The genesis of this initiative lies in the 52nd meeting of the GST Council, which recommended amnesty for taxpayers unable to file appeals under section 107 of the Central Goods and Services Tax (CGST) Act, 2017. This primarily applies to demand orders under section 73 or 74 of the CGST Act, 2017, issued on or before March 31, 2023.
Legal Framework:
To formalize this recommendation, the government issued Notification No. 53/2023 on November 2, 2023. This notification sets the stage for eligible taxpayers to navigate through the amnesty process and rectify their appeal filing status.
Amnesty Details:
The crux of the advisory lies in the opportunity it presents to taxpayers - a chance to file an appeal using FORM GST APL-01 on the GST portal until January 31, 2024. This window is specifically designed for orders passed by the proper officer on or before March 31, 2023, providing a time-bound and structured approach to addressing pending appeals.
Payment Provisions:
Crucial to the success of this initiative is the emphasis on making payments for entertaining the appeal in accordance with the provisions of Notification No. 53/2023. The GST Portal facilitates this process, allowing users to choose their preferred mode of payment (electronic Credit/Cash ledger). Correct payments are imperative, and users must take responsibility for ensuring accuracy.
Differential Payments for Existing Appeals:
For those who have already filed appeals but seek to benefit from the amnesty scheme, the advisory introduces the concept of differential payments. This involves making payments against the demand order using the "Payment towards demand" facility on the GST portal. This provision ensures fairness and consistency in the application of the amnesty, preventing misuse.
Refiling Appeals and Issue Resolution:
Acknowledging that some appeals may have been rejected as time-barred (APL-02), the advisory provides a clear pathway for re-filing. Any issues encountered during the re-filing process can be addressed by raising a ticket on the Grievance Redressal Portal. Under the specific category "Amnesty Scheme" and sub-category "Amnesty scheme- Issue in appeal filing," users can seek resolution for their concerns.
Handling Rejected Appeals (APL-04):
For cases where the Appellate authority has issued a rejection order in APL-04 due to the appeal application being time-barred, the advisory instructs taxpayers to proactively approach the respective Appellate authority office. Eligible cases will be streamlined and forwarded to GSTN through the State Nodal officer, ensuring a seamless process and compliance with the stipulated timelines.
(FAQs)
1. What is the GSTN Advisory on Amnesty?
The GSTN Advisory on Amnesty is a directive issued by the Goods and Services Tax Network to provide relief to taxpayers who missed the appeal filing deadline for orders issued on or before March 31, 2023.
2. What does the Advisory address?
The Advisory addresses the concerns of taxpayers who were unable to file appeals under section 107 of the CGST Act against demand orders issued under section 73 or 74 of the CGST Act on or before March 31, 2023.
3. What is the legal basis for this initiative?
The initiative is based on the recommendation of the GST Council, which was formalized through Notification No. 53/2023 issued by the government on November 2, 2023.
4. How long is the window for filing appeals under the amnesty scheme?
Taxpayers can file appeals using FORM GST APL-01 on the GST portal until January 31, 2024. This window is specifically for orders passed on or before March 31, 2023.
5. What are the payment provisions under the amnesty scheme?
Taxpayers are required to make payments for entertaining the appeal in accordance with the provisions of Notification No. 53/2023. The GST Portal allows users to choose their preferred mode of payment (electronic Credit/Cash ledger).
6. What is the concept of "Differential Payments" for existing appeals?
Taxpayers who have already filed appeals and wish to benefit from the amnesty scheme must make differential payments against the demand order using the "Payment towards demand" facility on the GST portal.
7. How can taxpayers refile appeals (APL-02) under the amnesty scheme?
Taxpayers whose appeals were rejected as time-barred (APL-02) can refile by using FORM GST APL-01. Issues encountered during re-filing can be addressed by raising a ticket on the Grievance Redressal Portal.
8. What should taxpayers do if their appeals were rejected in APL-04?
If the Appellate authority issued a rejection order in APL-04 due to the appeal being time-barred, taxpayers should approach the respective Appellate authority office in advance. Eligible cases will be forwarded to GSTN through the State Nodal officer.
9. Can taxpayers directly represent APL-04 issued cases to GSTN or the Grievance Redressal Portal?
No, direct representations for APL-04 issued cases will not be entertained by GSTN or the Grievance Redressal Portal. These cases must be compulsorily forwarded through the State Nodal officer.
10. What is the key takeaway for taxpayers?
Taxpayers are encouraged to leverage the opportunity presented by the amnesty scheme, ensuring compliance with the specified procedures outlined in Notification No. 53/2023. The initiative is designed to provide a fair and equitable resolution to cases affected by missed appeal filing deadlines.
Conclusion:
GSTN's advisory on amnesty for missed appeal filing deadlines is a progressive and empathetic step towards easing the burden on taxpayers facing procedural challenges. By providing clear guidelines, a specific timeline, and avenues for issue resolution, the advisory aims to bring about a fair and equitable resolution to cases affected by missed deadlines. Taxpayers are encouraged to leverage this opportunity, ensuring compliance with the specified procedures outlined in Notification No. 53/2023. The key lies in seizing this chance to unlock solutions and move forward with confidence.
