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GST Amnesty Scheme for condoning delay in filing appeals notified by CBIC

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GST Amnesty Scheme for condoning delay in filing appeals notified by CBIC

GST Amnesty Scheme for condoning delay in submitting appeals notified by CBIC

The Central Board of Oblique Taxes and Customs (CBIC) notified the GST Amnesty Scheme to condone delay in submitting appeals by way of issuing a notification.

The Official Notification Said:

In train of the powers conferred by part 148 of the Central Items and Companies Tax Act, 2017 (12 of 2017) (hereinafter known as the mentioned Act), the Central Authorities, on the suggestions of the Council, hereby notifies taxable individuals who couldn’t file an attraction in opposition to the order handed by the right officer on or earlier than the thirty first day of March, 2023 underneath part 73 or 74 of the mentioned Act (hereinafter known as the mentioned order), throughout the time interval laid out in sub-section (1) of part 107 learn with sub-section (4) of part 107 of the mentioned Act, and the taxable individuals whose attraction in opposition to the mentioned order was rejected solely on the grounds that the mentioned attraction was not filed throughout the time interval laid out in part 107, as the category of individuals (hereinafter known as the mentioned individual) who shall observe the next particular process for submitting appeals in such circumstances:

The mentioned individual shall file an attraction in opposition to the mentioned order in FORM GST APL-01 in accordance with subsection (1) of Part 107 of the mentioned Act, on or earlier than thirty first day of January 2024:

Supplied that an attraction in opposition to the mentioned order filed in accordance with the provisions of part 107 of the mentioned Act, and pending earlier than the Appellate Authority earlier than the issuance of this notification, shall be deemed to have been filed in accordance with this notification, if it fulfills the situation specified at para 3 under.

No attraction shall be filed underneath this notification, except the appellant has paid:

(a) in full, such a part of the quantity of tax, curiosity, fantastic, price and penalty arising from the impugned order, as is admitted by him; and

(b) a sum equal to 12 and a half per cent. of the remaining quantity of tax in dispute arising from the mentioned order, topic to a most of twenty-five crore rupees, in relation to which the attraction has been filed, out of which no less than twenty % ought to have been paid by debiting from the Digital Money Ledger.

No refund shall be granted on account of this notification until the disposal of the attraction, in respect of any quantity paid by the appellant, both on their very own or on the instructions of any authority (or) courtroom, in extra of the quantity laid out in para 3 of this notification earlier than the issuance of this notification, for submitting an attraction underneath subsection (1) of Part 107 of the mentioned Act.

No attraction underneath this notification shall be admissible in respect of a requirement not involving tax.

The provisions of Chapter XIII of the Central Items and Service Tax Guidelines, 2017 (12 of 2017), shall mutatis mutandis, apply to an attraction filed underneath this notification.

For Official Notification Obtain the PDF Given Under:

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