Important Keyword: Notification No. 53/2023 – Central Tax, CGST late appeal, GST APL-01, condonation of delay, GST appeal deadline, appeal under section 107, GST Tamil Nadu notification,
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Table of Contents
[F. No. CBIC-20001/10/2023-GST]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
New Delhi, dated the 2nd November, 2023
Notification No. 53/2023 – Central Tax: Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March 2023.
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (ii)]
S.O….(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.
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.
Director
(Raghavendra Pal Singh)
📚 Frequently Asked Questions (FAQs): Notification No. 53/2023 – Central Tax
Q1: What is Notification No. 53/2023 – Central Tax all about?
📝 Answer:
Notification No. 53/2023 – Central Tax, issued on 2nd November 2023, introduces a special procedure for taxable persons who couldn’t file appeals under Section 107(1) of the CGST Act for demand orders issued under Sections 73 or 74 before 31st March 2023. It also allows appeals that were rejected only due to time delay to be reconsidered, provided the special conditions outlined are met.
👉 Learn how to file a compliant appeal with the help of a trusted GST Expert at www.Finodha.in
Q2: Who is eligible to use this special appeal procedure?
📝 Answer:
Eligible persons include:
Taxpayers unable to file appeals against orders issued before 31st March 2023.
Taxpayers whose appeals were rejected solely due to missing the deadline under Section 107.
This aims to offer relief to genuine taxpayers affected by procedural delays. 😊
Q3: What is the last date to file the appeal under this notification?
📝 Answer:
The last date to file the appeal in FORM GST APL-01 under this special provision is 🗓️ 31st January 2024.
Make sure you act fast—late appeals will not be entertained post this date.
Q4: What are the payment conditions for filing such appeals?
📝 Answer:
To file an appeal:
You must pay the full admitted amount (tax, interest, fine, penalty).
You must also pay 12.5% of the disputed tax amount (subject to a ₹25 crore cap).
Of this, at least 20% must be paid via your Electronic Cash Ledger 💳.
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Q5: Will I get a refund if I paid more than required before this notification?
📝 Answer:
No 😐. The notification clearly states that no refund shall be granted for excess payment made before its issuance until the appeal is resolved.
Q6: Can I use this procedure for non-tax-related demands?
📝 Answer:
❌ No, the special appeal procedure under Notification No. 53/2023 is valid only for appeals involving tax disputes.
Q7: Does the usual CGST appeal procedure still apply?
📝 Answer:
Yes ✅. The appeal must still follow Chapter XIII of the CGST Rules, 2017. This notification only offers a temporary procedural relaxation—not a substitute for the full legal framework.
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📍 Summary
Notification No. 53/2023 – Central Tax provides a one-time window for taxpayers to file appeals against demand orders issued before 31st March 2023—even if the usual appeal period has lapsed. Conditions such as partial payment and filing before 31st Jan 2024 must be met.
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🎯 Don’t miss this chance to appeal lawfully under CGST—act before 31st January 2024! 💼 For any help, Finodha is just a click away.
Download PDF: Notification No. 53/2023 – Central Tax
More Information: https://taxinformation.cbic.gov.in/
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