November, 2023 – Issue No. II


Amnesty for Taxpayers:

The GST Council, in its 52nd meeting, recommended granting amnesty to taxpayers who couldn’t file an appeal under section 107 of the CGST (Central Goods and Services Tax) Act, 2017, against the demand order under section 73 or 74 of the CGST Act, 2017, 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 frame in sub-section (1) of section 107.

In compliance with the above GST Council’s recommendation, the government has issued Notification No. 53/2023 on November 2, 2023.

Taxpayers can now file appeal in FORM GST APL-01 on the GST portal on or before January 31, 2024 for the order passed by proper officer on or before March 31, 2023. It is further advised that the taxpayers should make payments for entertaining the appeal by the Appellate officer as per the provisions of Notification No. 53/2023. The GST Portal allows taxpayers to choose the mode of payment (electronic Credit/Cash ledger), and it’s the responsibility of the taxpayer to select the appropriate ledgers and make the correct payments. Further, the office of the Appellate Authority shall check the correctness of the payment before entertaining the appeal and any appeal filed without proper payment may be dealt with as per the legal provisions.

If a taxpayer has already filed an appeal and wants it to be covered by the benefit of the amnesty scheme would need to make differential payments to comply with Notification No. 53/2023. The payment should be made against the demand order using the ‘Payment towards demand’ facility available on the GST portal. The navigation step for making this payment is provided: Login >> Services >> Ledgers >> Payment towards Demand. 5) Taxpayers who have any queries or require assistance can raise a complaint on the official website at


A soft launch of the revamped eBRC [Bank realization certificate] system is proposed with effect from 15th November 2023. Starting from given date, each bank will set its cut-off date based on their readiness after completing User Acceptance Testing (UAT). IRMs dated on or after this bank-specific cut-off date will be sent to DGFT for exporters’ self certification. For IRMS [Inward Remittance Messages] generated before this date, banks will generate eBRCs and submit them to DGFT, as per legacy eBRC process. Both the upgraded and legacy eBRC systems will operate simultaneously until all banks transition to the upgraded eBRC system. The DGFT Website will host the list of banks with their respective IRM cut-off dates for reference of all stakeholders.

The Indian Tax Advisors