Increasing the ambit of amnesty scheme in Goods and Services Tax (GST) allowing an additional window to file appeals against demand orders by extending the cut-off date and including more cases will help in doubling the number of beneficiaries, said experts.
Experts have claimed the scheme with present clauses to benefit at least 2000 tax payers and increasing the ambit will extend the benefit to more than 5000 tax payers.
The scheme launched by the Centre allows appeal those were either rejected due to late filing or cases where the taxpayer has missed to file an appeal or where a late filed appeal is pending before Appellate Authority and is liable to be rejected, against demand orders under section 73 or 74 of the CGST Act 2017 passed on or before March 31, 2023.