December, 2023 – Issue No. I


The GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who could not file an appeal passed on or before March 31, 2023, or whose appeal against the said order was rejected due to not being filed within the specified time. The government has issued Notification No. 53/2023 on November 2, 2023. Taxpayers can now file an appeal in FORM GST APL-01 on the GST portal on or before January 31, 2024, for the order passed by the proper officer on or before March 31, 2023.

The Indian Tax Advisors