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Date: 02-Nov-2023 Category: Extra Ordinary State: Union Government Country: India

notification

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This notification provides a special procedure for taxable persons who could not file an appeal against orders passed under Section 73 or 74 of the Central Goods and Services Tax (CGST) Act, 2017 on or before March 31, 2023, or whose appeals were rejected solely because they were filed late.

Key Changes

  • Taxable persons who missed the original deadline to file an appeal under Section 107 of the CGST Act can now file an appeal in FORM GST APL-01 on or before January 31, 2024.
  • Appeals already filed under Section 107 and pending before the Appellate Authority before the issuance of this notification will be considered as filed under this notification if they fulfill the condition specified in para 3.
  • To file an appeal under this notification, the appellant must pay the full amount of tax, interest, fine, fee, and penalty admitted by them.
  • Additionally, the appellant must pay 12.5% of the remaining disputed tax amount, up to a maximum of twenty-five crore rupees, with at least 20% of this amount paid via debit from the Electronic Cash Ledger.
  • No refund will be granted until the appeal is disposed of for any amount paid in excess of the amount specified in para 3 of this notification before the issuance of this notification.
  • Appeals under this notification are not admissible for demands not involving tax.
  • The provisions of Chapter XIII of the Central Goods and Service Tax Rules, 2017 will apply to appeals filed under this notification, with necessary modifications.

Impact Analysis

Taxable Persons

  • Taxable persons should review any prior payments made related to the disputed order and understand that no refunds will be issued until the appeal is resolved.

Appellate Authorities

  • Appellate authorities need to be aware of the specific payment requirements for appeals filed under this notification.

Government

  • The government needs to ensure that the appeals are processed efficiently and fairly.

Suggested Action Items

  • The Central Board of Indirect Taxes and Customs (CBIC) should monitor the implementation of this notification and address any issues that may arise.

Key Entities Referenced

Central Goods and Services Tax Act, 2017: The primary legislation governing GST in India. Section 73 and 74 relate to determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or willful misstatement or suppression of facts and determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful misstatement or suppression of facts, respectively. Section 107 pertains to appeals to the Appellate Authority. Section 148 empowers the government to notify special procedures. Central Goods and Service Tax Rules, 2017: The rules framed under the CGST Act, providing detailed procedures for various aspects of GST implementation. Chapter XIII pertains to Appeals and Revision. FORM GST APL-01: The form prescribed for filing appeals under the CGST Act. Electronic Cash Ledger: An electronic ledger maintained on the GST portal where taxpayers deposit funds for payment of taxes. Central Board of Indirect Taxes and Customs (CBIC): The apex body responsible for the formulation of policy concerning levy and collection of indirect taxes.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-02112023-249852 CG-DxLx-xEG-I0D2H1x1x2x0 23-249852 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 4579] नई ददल्ली, बृहस्ट्प जतिार, निम्ब र 2, 2023/कार्ततक 11, 1945 No. 4579] NEW DELHI, THURSDAY, NOVEMBER 2, 2023/KARTIKA 11, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्द्रीय अप्रत्यक्ष कर और सीमािल्ु क बोड)ड अजधसचू ना नई ददल्ली, 2 निम् बर, 2023 स.ं 53/2023-केन्द्रीय कर का.आ. 4767(अ).—केंरीय सरकार, केंरीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) (जिसे इसम ें इसके पश्चात ् उक्त अजधजनयम कहा गया ह)ै की धारा 148 द्वारा प्रदत्त िजक्तयों का प्रयोग करते हुए, पररषद की जसफाररिों पर, ऐसे कर योग्य व्यजक्त िो उक्त अजधजनयम की धारा 107 की उपधारा (4) के साथ परित धारा 107 की धारा (1) म ें जनर्ददष्ट समय अिजध के भीतर, उक्त अजधजनयम की धारा 73 या 74 के तहत उजचत अजधकारी द्वारा 31 माच,ड 2023 को या उससे पहल े पाररत आदेि (जिसे इसम ें इसके पश्चात् उक्त आदेि कहा गया ह)ै के जखलाफ, अपील दायर नहीं कर पाए, और ऐसे कर योग्य व्यजक्त जिनकी उक्त आदेि के जखलाफ अपील केिल इस आधार पर खाररि कर दी गई थी दक उक्त अपील धारा 107 म ें जनर्ददष्ट समय अिजध के भीतर दायर नहीं की गई थी, को ऐसे व्यजक्तयों के िग ड के रूप म ें (जिसे इसम ें इसके पश्चात ् उक्त व्यजक्त कहा गया ह)ै सूजचत करती ह ै िो ऐसे मामलों म ें अपील दायर करने के जलए जनम्नजलजखत जििेष प्रदिया का पालन करेंगे: 2. उक्त व्यजक्त उक्त अजधजनयम की धारा 107 की उप-धारा (1) के तहत 31 िनिरी 2024 को या उससे पहले प्ररुप िीएसटी एपीएल-01 म ें उक्त आदेि के जखलाफ अपील दायर करेगा: 6938 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] परंत ु यह दक उक्त आदेि के जखलाफ अपील उक्त अजधजनयम की धारा 107 के प्रािधानों के तहत दायर हो, और इस अजधसूचना के िारी होने स े पहले अपीलीय प्राजधकारी के समक्ष लंजबत हो, इस अजधसूचना के तहत दायर की गई मानी िाएगी, िो नीच े परै ा 3 म ें जनर्ददष्ट ितों की पूर्तत के अधीन होगी। 3. इस अजधसूचना के तहत कोई अपील दायर नहीं की िाएगी, िब तक दक अपीलकता ड न ेभुगतान नहीं दकया हो- (क) आक्षेजपत आदेि स े उत्पन्न कर, ब्याि, िुमाडना, िुल्क और दडं की राजि का परू ा जहस्ट्सा, िैसा दक उसके द्वारा स्ट्िीकार दकया गया ह;ै और (ख) उक्त आदेि स े उत्पन्न जििाद म ें कर की िषे राजि का साढे बारह प्रजतित के बराबर राजि, अजधकतम पच्चीस करोड़ रुपय े के अधीन, जिसके संबंध म ें अपील दायर की गई ह,ै जिसम ें स े कम स े कम बीस प्रजतित इलेक्ट्रॉजनक कैि लेिर स ेडेजबट करके भुगतान दकया िाना चाजहए था। 4. अपीलकता ड को उक्त अजधजनयम की धारा 107 की उपधारा (1) के तहत अपील दायर करने के जलए, दकसी भी राजि िो की इस अजधसूचना के पैरा 3 म ें जनर्ददष्ट राजि स े अजधक हो और िो, अपीलकता ड द्वारा स्ट्िय ं या दकसी प्राजधकरण (या) अदालत के जनदेि पर, इस अजधसूचना के िारी होन े स े पहल े भुगतान की गई हो, का इस अजधसूचना के आधार पर अपील के जनपटारे तक कोई ररफंड नहीं ददया िाएगा । 5. इस अजधसूचना के तहत कोई भी अपील ऐसी मांग जिसम ें कर िाजमल नहीं हो के संबंध म ेंस्ट्िीकाय ड नहीं होगी। 6. इस अजधसूचना के तहत दायर अपील पर केंरीय माल और सेिा कर जनयम, 2017 (12 of 2017) के अध्याय XIII के प्रािधान, यथोजचत पररितनड ों के साथ, लागू होंगे। [फा. स.ं सीबीआईसी-20001/10/2023-िीएसटी] राघिेंर पाल ससह, जनदेिक MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 2nd November, 2023 No. 53/2023– CENTRAL TAX S.O. 4767(E).—In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies taxable persons who could not file an appeal against the order passed by the proper officer on or before the 31st day of March, 2023 under section 73 or 74 of the said Act (hereinafter referred to as the said order), within the time period specified in sub-section (1) of section 107 read with sub-section (4) of section 107 of the said Act, and the taxable persons 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 section 107, as the class of persons (hereinafter referred to as the said person) who shall follow the following special procedure for filing appeals in such cases: 2. The said person shall file an appeal against the said order in FORM GST APL-01 in accordance with sub- section (1) of Section 107 of the said Act, on or before 31st day of January 2024: Provided that an appeal against the said order filed in accordance with the provisions of section 107 of the said Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification, if it fulfills the condition specified at para 3 below. 3. No appeal shall be filed under this notification, unless the appellant has paid- (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and (b) a sum equal to twelve and a half per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic Cash Ledger.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4. No refund shall be granted on account of this notification till the disposal of the appeal, in respect of any amount paid by the appellant, either on their own or on the directions of any authority (or) court, in excess of the amount specified in para 3 of this notification before the issuance of this notification, for filing an appeal under sub- section (1) of Section 107 of the said Act. 5. No appeal under this notification shall be admissible in respect of a demand not involving tax. 6. The provisions of Chapter XIII of the Central Goods and Service Tax Rules, 2017 (12 of 2017), shall mutatis mutandis, apply to an appeal filed under this notification. [F. No.CBIC-20001/10/2023-GST] RAGHAVENDRA PAL SINGH, Director Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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