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Home > News > GSTLast Updated: Nov 11th 2023

Amnesty Procedure for GST Taxpayers Who Missed Filing Date

GSTN put out an Advice on what taxpayers who missed the deadline of March 31, 2023, should do to appeal rulings.

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Follow the steps to get tax amnesty

  1. GST Council stated at their 52nd meeting that taxpayers who failed to file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017, against a demand order issued on or before March 31, 2023, or whose appeal against that order was turned down because it was not filed within the time limit set out in sub-section (1) of section 107 should be given amnesty.
  2. In line with what the GST Council suggested, the government put out Notification No. 53/2023 on November 2, 2023.
  3. Taxpayers can now use FORM GST APL-01 to make an appeal on the GST portal until January 31, 2024. They need an order from the right authority by March 31, 2023.
  4. People who owe money should also send their payments to the Appellate Officer according to the rules in Notification No. 53/2023. Taxpayers can choose the type of payment (electronic Credit/Cash ledger) through the GST Portal. It is up to the user to choose the correct ledgers and make the necessary payments.
  5. Also, the office of the Appellate Authority will check that the payment is correct before looking over the appeal. Any appeal that is sent in without enough payment may be handled according to the law.
  6. It says in Notification No. 53/2023 that if a taxpayer has already made an appeal and wants to use the amnesty plan, they must make differential payments. Using the "Payment towards demand" tool on the GST portal, payment should be made for the demand order.There is a lot of information about how to pay: Go to "Login" >> "Services" >> "Ledgers" >> "Payment toward Demand".
  7. Taxpayers with questions or who need assistance can file a complaint on the official website,

Source(s):, Team

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