Karnataka GST Act Section 148: Special Procedure for Late Appeals on Demand Orders Until Jan 31, 2024.

The Government of Karnataka, under section 148 of the Karnataka Goods and Services Tax Act, 2017, has issued a notification for a special procedure to condone delays in filing appeals against demand orders issued until March 31, 2023. Taxable persons who missed the deadline or had appeals rejected for late filing can now file appeals by January 31, 2024, using FORM GST APL-01. Conditions include full payment of admitted tax and 12.5% of the disputed tax, with a cap of twenty-five crore rupees. No refunds will be granted until appeal resolution, and appeals not involving tax demands are inadmissible.

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