Delay in GST Appeal Filing due to glitches on GST portal ,period to be excluded : High Court In computing period of limitation for filing appeal in case of glitches in GSTN portal, period of malfunction of portal is to be excluded Appellate Forum should be available freely and there should not be any obstruction… Read More »
HC ALLOWED PRE-DEPOSIT FROM E CREDIT LEDGER FOR FILING GST APPEAL Appellant can pay 10% of the disputed tax either using the amount available in the Electronic Cash Ledger or the amount available in the Electronic Credit Ledger ? High Court order :CBIC has itself clarified that any amount towards output tax payable, as a… Read More »
Manual process for Appeal filed by tax Payer [Also refer GST Appeal : Free Study Material ] Manual > Proceedings and Order of – Appeal filed by Taxpayer (Form GST APL-02 and APL-04) How can I (in the role of Appellate Authority) initiate proceedings and hearing process for disposing Appeal application? A. Go to Appeal… Read More »
Manual process for Appeal filed by tax Department Proceedings and Order of – Appeal filed by Tax Department (Form GST APL-02 and APL-04) [Also refer GST Appeal : Free Study Material ] How can I (in the role of Appellate Authority) review appeal application submitted by Tax Department? To review appeal application submitted by Tax… Read More »
Can Unregistered person file Appeal under GST ? क्या अपंजीकृत व्यक्ति जीएसटी के तहत अपील कर सकता है In case of unregistered transporter, a penalty u/s.129(3) of CGST ACT 2017 was levied and penalty notice was served upon unregistered transporter manually. Can he file appeal under Rule 108 of CGST Rules 2017 manually or need… Read More »
How to File GST Appeal with CIT (Appeal) How to file GST Appeal Video Tutorial by CA Satbir Singh GST Appeal Can be Filed with Appellate Authority : First appeal before ‘Appellate Authority’.Appellate Authority will be departmental officer. ( Commissioner (appeals) . As per Section 2(8) of CGST Act 2017 “Appellate Authority” means an authority appointed… Read More »
Additional grounds be taken in GST Appeal As a general rule, all legal points must be agitated before original adjudicating authority. Similarly, all evidence should to be produced before original adjudicating authority. Additional grounds of appeal and additional evidence is not permissible as a matter of routine. However, Appellate Authority, on its own, can call… Read More »
How to File online GST Appeal to first Appellate Authority GST APL 01 for Appeal under GST made available on GST Portal. https://www.gst.gov.in Read Also How to File GST Appeal with Commissioner (Appeal) [Video] No GST Appeal can be filed against these Orders GST Appeals, Review and Revision in GST -FAQ&s on GST by CBEC Video… Read More »
GST Appeal : Free Study Material we have compiled free study material on GST Appeal. Please click on the following topics to study in detail :- [ Join GST online course by CA Satbir Singh)] GST Appeal Filing GST Appeal by Unregistered Person on GST Portal How to File Appeal against GST Demand Order :FAQ… Read More »
Production of additional evidence before the Appellate Authority or the Appellate Tribunal in GST Appeal All evidence should be normally submitted at the original hearing only. Additional evidence is normally allowed only in very genuine cases. Appellate court should not travel outside the record of lower court. Additional Evidence can not be submitted in GST… Read More »