Know About Appeal and Revision under GST

Before understanding the concept of appeal under GST, let us first understand what an appeal is. 

Technically, the concept of appeal is linked with the concept of disputes. So, the difference of opinion over an incident of tax-based non-compliance is called a legal dispute. To this decision, an appeal made to the higher court to reverse a lower court’s decision is called an appeal. 

Just like any other legal measure, the two concepts, dispute and appeal, are also intertwined with GST appeal. In this blog, let us understand appeal and revision under GST, GST appeal procedure, GST appeal fees, appellate authority under GST, and other nitty-gritty. 

What is an appeal in GST? 

The GST tax law has certain legal obligations. As the taxpayer complies with these obligations, the tax officer has a duty to check the fulfilment of these compliances. 

Whether perceived or actual, the non-compliance of GST norms would be considered a dispute. This dispute would initially be dealt with through a quasi-judicial procedure. Furthermore, this procedure would result in an ‘initial order’ passed by the ‘adjudicating authority’ per the GST law. 

The Act of ‘adjudication’ can lead to orders such as cancellation of registration, imposition of a penalty, best judgment assessment or decision on a refund claim. 

Also Read: Documents Required for GST Registration

How do you appeal to the appellate authority under GST?

The appeal to these adjudication orders can be made using the following steps or levels: 

Level of Appeal	Authority who have passed the order	Appeal made to	Sections of the Act
First	Adjudicating Authority	First Appellate Authority	107
Second	First Appellate Authority	Appellate Tribunal	109,110
Third	Appellate Tribunal	High Court	111 – 116
Fourth	High Court	Supreme Court	117 – 118

How to file an appeal under GST? 

Steps to File First Appeal Under GST 

• Go to the GST portal and log in using your credentials.
• Under the Services tab, select ‘User Services’ and then select ‘My Applications’.
• Under Application Type, select ‘Appeal to Appellate Authority’ and fill in the ‘From’ and ‘To’ dates. 
• After filling in the details, click on ‘New Application’.

The ‘GST APL-01-Appeal to the Appellate Authority’ would appear.

• Select ‘Order Type’ and ‘Category of case under dispute’ and upload Annexure documents. 

You can now update the disputed amount and payment details, classifying them under tax head interest, late fee, and/or penalty.

• Now, enter the percentage pre-deposit for appeal under GST. This is set at a default rate of 10 per cent. 
• The ‘Details of Payment required’ table would be automatically filled from the data entered above. 
• Enter the place of supply and pay using cash, an electronic ledger balance, or input tax credit lying. 
• Add supporting documents as applicable and check ‘Preview’ to ensure all the details are correct. 
• Submit and Proceed with DSC or EVC verification. 

You can reply during your appeal using the ‘View Additional Notices/Orders’ section and upload your reply file with relevant documents (as applicable). To know more about ‘How to file an appeal in GST’, GST appeal format, GST appeal form, GST appeal fee and GST appeal pre-deposit, you can consult professional tax agencies.

What is the time limit for filing an appeal under GST?

The time limit to file an appeal in GST is three months from the communication order dispute date. This GST appeal time limit delay will be condoned if there are sufficient reasons for the same being furnished and accepted. 

What are the cases under which appeals and revisions under GST are not allowed?

If the tax officer has made any of the following decisions, appeals and revisions under GST would be disallowed. 

• Transfer of proceedings that is from one officer to another 
• Seizing of or retention of books of accounts and other significant documents
• The order that has sanctioned the prosecution under the Act 
• Payment in tax and other instalment amounts are allowed. 

Conclusion 

There is a step-by-step procedure for appeal under GST. One needs to know about these procedures and formats before proceeding with an appeal.

Related Articles:

• How to Cancel GST Registration Online
• What is Input Tax Credit?
• Interest on GST Late Payment
• How to Apply for GST Number Online