GSTN Issues Advisory on Appeal Withdrawal Requirements u/s 128A Waiver Scheme

The Goods and Services Tax Network (GSTN), the entity responsible for managing the IT infrastructure of the GST regime, has issued detailed guidelines outlining the procedural requirements for taxpayers who wish to withdraw their pending appeals in order to avail the benefits of the recently introduced amnesty scheme under Section 128A of the GST Act. The advisory specifically details the step-by-step process that taxpayers need to follow on the GST portal to submit their withdrawal applications and the corresponding adjustments that will be made to any pre-deposit fees already paid in connection with the appeals.