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First appeal under GST

Putting up in simple terms, an appeal under any law means application to the higher court/ authority for reversal of decision or order passed by the lower court. Various stages of appeal under Goods and Services Tax (GST) is explained hereunder-

Appeal level

Decision/ order passed by

Appeal to be filed to

First

Adjudicating authority

First Appellate Authority

Second

First Appellate Authority

Appellate Tribunal

Third

Appellate Tribunal

High Court (HC)

Fourth

High Court

Supreme Court (SC)

The present article briefly explains all the provisions relating to the first appeal under GST i.e., filing of an appeal to the appellate authority.

Circumstances under which the first appeal can be filed

As per provisions of section 107(1) and section 107(2) of the Central Goods and Services Tax Act, 2017, an appeal can be filed to the appellate authority under the following circumstances-

Section

Filing of an appeal

Section 107(1)

Any person being aggrieved by either any decision or order passed by the adjudicating authority under the CGST Act or SGST Act or UTGST Act can file an appeal to the appellate authority.

Section 107(2)

The Commissioner, after examination of records relevant to the decision/ order passed by the adjudicating authority, if satisfied, will direct any of the subordinate officers to file an appeal to the appellate authority.

Time limit for filing first appeal under GST

Time limit for filing an appeal is tabulated hereunder-

Type of applicant

Time limit for filing an appeal to the appellate authority

A person other than a departmental officer

Within a period of three months from the date of communication of decision/ order.

Departmental officer

Within a period of six months from the date of communication of decision/ order.

Noticeably, in case of genuine reasons satisfying the appellate authority, the above time limit can be extended for a maximum period of one month.

Form and other appeal filing requirements/ rights

The person needs to file an appeal in Form GST APL-01 [as per rule 108(1) of the Central Goods and Services Tax Rules, 2017].Various rights/ requirements attached with the appeal are highlighted hereunder-

  • As per provisions of section 107(6), the applicant is required to pre-deposit the following amounts-
    • Full amount of tax/ interest/ fee/ fine/ penalty admitted by the applicant; and
    • 10% of the disputed amount of tax.
  • It is mandatory for the appellate authority to provide an opportunity of being heard (i.e., personal hearing) to the applicant.
  • Date of personal hearing so allotted by the appellate authority can be adjourned, in case of sufficient cause, up to a maximum of three times.
  • At the time of the personal hearing, any unwilful or unreasonably omitted grounds can be added by the applicant.
  • The appellate authority should pass an order within a period of one year from the date of filing of an appeal. However, a period during which the order is stayed on account of an order of a court or a tribunal, such period will be excluded from the period of one year.
  • Mandatory requirements for passing the following types of orders-

Types of order

Mandatory requirement

Order enhancing any amount of fee or penalty or fine or reducing the amount of refund or reducing the amount of ITC or confiscating higher value of goods

Such an order can be passed only after giving a reasonable opportunity of showing cause to the applicant.

Order for payment of unpaid or short paid tax or erroneous refunds or wrongly availed/ utilized ITC

Such an order can be passed only after the applicant is issued a show cause notice.

  • Any order passed by the appellate authority needs to be communicated to the applicant and the adjudicating authority. Further, a copy of the order also needs to be sent to the jurisdictional commissioners of the respective CGST and SGST.

Steps for filing an appeal in Form GST APL-01 under GST

The aggrieved person can file an appeal in Form GST APL-01 by following the below steps on the GST portal-

STEP 1 – Go to GST portal i.e. https://www.gst.gov.in/.

STEP 2 – Enter the login credentials i.e. Username; Password and Characters shown in the box.

STEP 3 – Post Login the GST portal, navigate the following path-

Services – User Services – My Applications

STEP 4 – Select ‘Application Type’ as ‘Appeal to Appellate Authority’ from the drop-down list and click ‘NEW APPLICATION’.

STEP 5 – Form GST APL-01 will be displayed. Select ‘Order Type’ as ‘Demand Order’ from the drop-down list and enter the order number against which appeal is being preferred.

STEP 6 – Select ‘Category of the case under dispute’ from the drop-down list. Please note in order to add more than one category click on the ‘ADD’ button.

STEP 7 – Click on the ‘Click Here’ button on the right-hand side to download Annexure to Form GST APL-01 template.

STEP 8 – Post download of Annexure, click on ‘Enable Editing’ and update all the details like details of the case; grounds of the appeal etc.

STEP 9 – Convert into PDF and upload annexure to Form GST APL-01.

STEP 10 – Click on ‘Disputed Amount/ Payment Details’ to enter disputed amount/ payment details.

STEP 11 – The amount of demand created and admitted will be displayed automatically.

STEP 12 – Enter the pre-deposit percentage of the disputed tax. Please note here 10 will be displayed as the default percentage of a minimum amount of pre-deposit.

STEP 13 – Select the place of supply and make payment of the pre-deposit amount.

STEP 14 – Additional documents can be uploaded by entering document description and clicking ‘Choose File’.

STEP 15 – Tick the verification box. Select the authorized signatory from the drop-down list and enter the place.

STEP 16 – File the appeal either using DSC or using EVC.


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Author:

CA Poonam Gandhi


Jun 17, 2021

Comments


Very simple and nice presentation
By: V M Sankar Sah | Dt: Jun 17, 2021
F y 17-18 and f y 18-19 Gst refund was rejected by Asst. Commisioner,.
Order passed dated :- 10/07/2019

Can I file appeal ? On current this date as delay condom due to COVID 19 ..

Will u help me what is last date for submitting first appeal ??

Any circular??
By: Tejas Panchal | Dt: Jun 17, 2021
Really nice explanation. Whether option for online filing is activated now? as earlier it was not available.
By: Nikhil Virkar | Dt: Jun 18, 2021
Very nice explanation of procedures to be followed in filing the appeal to the first appellate authority. At the same time it will be good in furnishing the explanation of procedures to be followed to the next appellate forum i.e. to the Hon'ble Tribunal. Thank you.
By: Uthanu Mallian | Dt: Jun 18, 2021


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