The GST Council’s 52nd meeting was held in Delhi on October 07, 2023, under the chairpersonship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman.
The Council has recommended providing an amnesty scheme through a special procedure under Section 148 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for taxable persons, who could not file an appeal under Section 107 of the CGST Act, against the demand order under Section 73 or 74 of CGST Act passed on or before March 31, 2023, or whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in sub-section (1) of section 107 of the CGST Act.
In all such cases, filing of appeal by the taxpayers will be allowed against such orders up to January 31 2024, subject to the condition of payment of an amount of pre-deposit of 12.5% of the tax under dispute, out of which at least 20% (i.e. 2.5% of the tax under dispute) should be debited from Electronic Cash Ledger.
In essence, the recommendation by the GST Council aims to provide relief and an extended opportunity to taxpayers who were previously unable to file appeals against demand orders, promoting fairness and facilitating resolution in tax-related matters.
The Press Release can be accessed at: https://www.pib.gov.in/PressReleasePage.aspx?PRID=1965431
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