Question

Which of the following statements is/are not true with respect to the amnesty scheme launched by the Finance Ministry for filing appeals against GST demand orders?
I. The amnesty scheme  will be open till January 31, 2024, and will be available for entities that were unable to submit their appeals against orders issued by the tax officer on or before March 31, 2023.
II.So far, the GST law allowed an assessee to file an appeal against an assessment order seeking taxes within four months of the tax officer passing such a demand order.
III.The timeline to file an appeal against an assessment order seeking taxes csn be extended by three more months.

A Only I
B Only I & III
C Only II & III
D Only III
E None of these
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