CBIC in a relief to taxpayers, introduces amnesty scheme which allows appeal filing till January 31, 2024 for taxable persons who could not file an appeal against the order passed by the proper officer on or before March 31, 2023, u/s 73 or 74 of CGST Act within the time period specified in section 107; States that it shall also apply to the taxable persons whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107 and prescribes special procedure for the same; Appeals to be filed in FORM GST APL-01 in accordance with subsection (1) of Section 107; Specifies that no appeal shall be filed under this notification, unless the appellant has paid (a) in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him and (b) a sum equal to 12.5% of the remaining amount of tax in dispute arising from the said order.