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Desk of CA. Praveen Sharma 

Series- 457

CBIC Notified the Amnesty Scheme for filing appeals against demand orders in specific cases

?? Amnesty Scheme Notification: A notification has been issued to introduce an Amnesty Scheme for filing appeals against demand orders in specific cases.

?? Eligibility: The scheme is applicable to taxable persons who couldn't file their appeals within the allowable time period. It also covers those whose appeals were rejected solely because they were filed outside the allowable time period.

?? Refund Restriction: No refunds will be granted until the appeal is disposed of. This applies to any amount paid by the appellant, either voluntarily or on the direction of any authority or court, in excess of the amount specified in para 3 of this notification before its issuance.

?? Exclusion of Appeals: Appeals under this notification will not be accepted if they are related to demands that do not involve tax.

?? Application of Rules: The rules outlined in Chapter XIII of the Central Goods and Service Tax Rules, 2017, will apply to appeals filed under this notification, with necessary modifications.

[Notification No. 53/2023– CENTRAL TAX dated November 02, 2023]

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CA. Praveen Sharma