GST amnesty scheme 2023

GST amnesty scheme 2023

GST Amnesty Scheme is the process in which the government of India allows a taxpayer to apply for notices received before March 2023 in the Amnesty schemes launched in the year. It is to apply for an appeal against the orders filed. 

The Central Board of Indirect Taxes and Customs (CBIC) announced an amnesty scheme for taxpayers facing issues with goods and services (GST). Under this GST Amnesty Scheme, specified GST taxpayers who disagree with a GST tax demand order can file an appeal till January 31, 2024.

GST Amnesty appeal can be filed in the appeal form GST – APL – 01 against the order on or before January 31, 2024. 

The notification issued in the No. 53/2023– CENTRAL TAX

Key Features of the notifications are:

  1. 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 the 31st day of January 2024, Provided that an appeal against the said order filed on 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 fulfils the condition specified below.
  2. In full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him
  3. 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 per cent should have been paid by debiting from the Electronic Cash Ledger
  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.

Advantages of the Amnesty Scheme

  1. Opportunity to file the missed GST returns
  2. Returns can be filed with a minimum or reduced rate of penalties and fines.
  3. Comply with the pending law of GST.
  4. If the GST registrations are cancelled due to non-filing for three consecutive quarters, an appeal can be done through the Amnesty scheme for revocation.
  5. The late fee for filing GSTR-4 returns for the FYs 2019-20 to 2021-22 and for the pending quarters of July 2017 to March 2019 has been reduced to nil for nil returns and Rs 500 for other than nil returns.


In all, the government of India promotes taxpayers to ensure the timely filing of returns and making payments, but in cases where they fail to do so, compliances must be completed; such Amnesty schemes are launched to facilitate completing pending compliances.

Taxpayers must take the complete advantage of such schemes. As your CAs reach out to, our team of expert taxpayers shall help complete the pending work on time. Also, we help our clients with timely filing so that no future compliance failure is noted.


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