Key Highlights Of GST Notifications And Clarification Circulars November 2023

Notification Updates

Notification 53/2023 – Central Tax – dated 2 November 2023

The Central Board of Indirect Taxes and Customs (CBIC) has notified special procedure for taxable persons who could not file an appeal against the order passed on or before 31 March 23 under Section 73 or 74 of the CGST Act within three months from communication of said order or within a further period of one month, as the case may be, in accordance with Section 107(1) r.w. Section 107(4) of the CGST Act. The procedure notified is summarized below:

1. The said person shall file an appeal in FORM GST APL-01 on or before 31 January 2024.
2. Filing of said appeal shall be subject to payment of the following by the appellant:
   1. in full, the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him; and