Friendly Reminder: GST Appeal Amnesty is till 31-Jan-2024. Terms and Conditions: => Order passed U/s 73 or 74 => Date of Order: on or before 31-Mar-2023 => Appeal not filed earlier => Appeal filed but rejected on ground of Time barred (not merit) => Deposit 12.5% of pre-deposit

=> Out of this 12.5%, 20% of it i.e. 2.5% should be deposited from Electronic Cash Ledger (ECL). Remaining could be from ECL or ITC (ECrL).

=> Appeal cannot be filed against Order passed for Refund Rejection, Registration cancellation or Penalty U/s 125 or Penalty U/s 129. Hope you find this reminder and write up useful.