GST amnesty scheme: Taxpayers can file appeals by Jan 2024 against demand orders till March

The GST Council has introduced an amnesty scheme allowing taxpayers until January 31, 2024, to file appeals against demand orders issued by tax officers until March 2023. The scheme also includes an enhanced pre-deposit requirement of 12.5% of the tax demand. Additionally, the Council has amended GST rules to release provisionally attached property after one year.

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