A Second Chance: The Special Late Appeal Scheme for Taxpayers


A Second Chance: The Special Late Appeal Scheme for Taxpayers
Nov, 2023
By Aditya Dhanania


Namaste DOST!

We understand that sometimes life can get in the way, and you might miss important deadlines, like filing appeals against tax assessment orders. But don't worry because the Indian tax system has a solution for those who missed the original deadline. It's called the Special Late Appeal Scheme, introduced vide Notification No. 53/2023– Central Tax Dated 02/11/2023, and it gives you a second chance to set things right with the tax authorities.

Click Here to Download the Notification.

Here are the important things you need to know:

Who is eligible:

If you missed the deadline to file an appeal against an assessment order passed under section 73 or 74 of the CGST Act or had your earlier appeal rejected solely because it was filed late, you're eligible for this scheme.

When to file:

You have until January 31, 2024, to file your appeal under this scheme. That's plenty of time to get your paperwork in order.

What you need to pay:

You'll need to pay the full amount of tax, interest, penalty, or any other charges that were admitted or agreed upon in the original assessment order.

Additional payment:

In addition to the agreed amount, you must pay 12.5% of the remaining disputed tax amount (up to a maximum of Rs. 25 crores). At least 20% of this payment should come from your GST cash ledger.


If you've paid too much tax earlier, you won't get an immediate refund. But don't worry; if you're owed a refund, it will come your way once the appeal is resolved.

How to file:

To file your appeal, you must fill an online form called FORM GST APL-01. This form is designed explicitly for appeals under the Special Late Appeal Scheme.

How it works:

The same procedures and requirements for filing and processing appeals, as outlined in Chapter XIII of the Central Goods and Service Tax Rules, 2017, apply to appeals under this scheme.

What you can appeal:

Remember, this scheme is only for appeals related to assessment orders passed under section 73 or 74 of the CGST Act. If you have issues with registration cancellation, refund rejection, e-way bill problems, or other non-assessment demands, this scheme won't apply.

So, if you missed the deadline to file your appeal, don't worry; you still have a chance to get your tax affairs in order. By following the simple steps and making the necessary payments, you can take advantage of this opportunity to sort things out.

If you have any questions or need assistance with the appeal process, don't hesitate to reach out for guidance and support. We're here to help you every step of the way.

Best of luck in resolving your tax matters through the Special Late Appeal Scheme!

Warm Regards

DOST Aditya Dhanania