FinMin unveils amnesty scheme for filing appeals against GST notices

New Delhi, November 3

The Finance Ministry has come out with an amnesty scheme for filing appeals against Goods and Services Tax (GST) demand orders.

Window till jan 31

• The scheme will be available to entities that were unable to submit appeals against demand orders issued on or before March 31, 2023

The scheme, which will be open till January 31, 2024, will be available for entities that were unable to submit their appeals against orders issued by the tax officer on or before March 31, 2023, according to the Central Board of Indirect Taxes and Customs (CBIC). The CBIC issued a notification with respect to the scheme on Thursday.

So far, the GST law allowed an assessee to file an appeal against an assessment order seeking taxes within three months of the tax officer passing such a demand order. This can be extended by one more month.