Notification No. 53/2023- Central Tax Dt 02.11.2023)
GST Amnesty Scheme for filing time barred appeals up to 31.01.2024

1.CBIC vide Notification No.53/2023 – Central Tax dated 02.11.2023 notified this Amnesty Scheme
for filing time barred appeals for two class of persons as specified below-

a) The taxable persons who could not file appeal against the order passed by the officer on or
before the 31.03.2023 u/s 73 or 74 of the CGST Act, within the period specified in sub-section
(1) of section 107 read with sub-section (4) of section 107 of the said Act, and
b) The taxable persons whose appeal against the said order was rejected solely on the grounds
that the said appeal was not filed within the period specified in section 107,

2.The said person shall file an appeal in FORM GST APL-01 on or before 31st day of January 2024:

Provided that an appeal against the said order filed in accordance with the provisions of section
107 of the said Act and pending before the Appellate Authority before the issuance of this
notification, shall be deemed to have been filed in accordance with this notification, if it fulfils the
condition specified at para 3 below.

3.No appeal shall be filed under this notification, unless the appellant has paid-

(a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned
order, as is admitted by him; and
(b) 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 percent should have been paid by debiting
from the Electronic Cash Ledger.

4.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, more than the amount specified in para 3 of this notification before the issuance of this
notification, for filing an appeal under sub-section (1) of Section 107 of the said Act.

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

6.The provisions of Chapter XIII of the Central Goods and Service Tax Rules, 2017 (12 of 2017),
shall mutatis mutandis, apply to an appeal filed under this notification.

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