The Finance Ministry has introduced a comprehensive procedure for filing appeals under the GST amnesty scheme, allowing taxpayers a chance to address issues related to GST assessments. This initiative aims to provide relief to a significant number of taxpayers who, for various reasons, were unable to file appeals within the stipulated time frame.

The mechanism, facilitated through the GST Network, became operational following a notification issued on November 2 based on recommendations. Taxpayers can now file appeals in FORM GST APL-01 on the GST portal until January 31, 2024, specifically for orders passed on or before March 31, 2023.

The amnesty scheme primarily targets those who could not file appeals under section 107 of the CGST (Central Goods and Services Tax) Act, 2017, against demand orders under section 73 or 74 of the CGST Act, 2017, passed on or before March 31, 2023. Additionally, it covers cases where appeals were rejected due to not being filed within the prescribed time frame.

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Under this mechanism, taxpayers are required to make payments to initiate the appeal process. Payment can be made through electronic credit or cash ledger, and a pre-deposit amount of 12.5% of the tax under dispute must be paid. Crucially, at least 20% of this amount (i.e., 2.5% of the tax under dispute) should be debited from the electronic cash ledger.

Before entertaining the appeal, the office of the Appellate Authority will verify the correctness of the payment. Any appeal submitted without the proper payment may be subject to legal provisions.

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For taxpayers who have already filed an appeal and wish to avail themselves of the amnesty scheme's benefits, they must make differential payments against the demand order using the "payment towards demand" facility on the GST portal. Those who previously filed an appeal that was rejected as time-barred in APL-02 can refile the appeal. In case of issues during re-filing APL-01, a ticket should be raised on the Grievance Redressal Portal.

If an Appellate Authority rejected an appeal application as time-barred, taxpayers must approach the respective Appellate Authority office in advance to comply with the dates specified in the notification. After checking the taxpayer's eligibility for the amnesty scheme, the Appellate Authority will forward the case to GSTN through the State Nodal Officer.

It is crucial to note that for APL-04 issued cases, direct representations will not be entertained by GSTN or through the Grievance Redressal Portal. APL-04 issued cases must be compulsorily forwarded through the State Nodal Officer. Once received, GSTN will enable taxpayers to file appeals against the concerned order. This meticulous process ensures a systematic and transparent approach to address appeals under the GST amnesty scheme, providing relief to eligible taxpayers.