Let’s understand the concept and mechanism of GST appeals. Under the Goods and Services Tax (GST) regime, registered taxpayers have to file their returns and pay GST on the sale and purchase of goods and services. However, there are times when there are mismatches and discrepancies in the data reported, resulting in GST authorities issuing GST notices to taxpayers. However, if taxpayers disagree with the notice issued, they can dispute the same and request a revision and reconsideration of their GST liabilities. Such a formal communication of GST assessment, payables and refunds, is known as a GST Appeal. Let’s take a look at the meaning, guidelines and timelines for Appeals under GST. We also understand the appeal process, costs involved, and how to track the status of appeals.

What is a GST Appeal?

Let’s begin by understanding the meaning of a GST Appeal.

A GST Appeal is a formal request by a taxpayer to the tax authorities and GST Council to revise a decision made on tax assessments, refunds, penalties, cancellation of GST registration or any other.

There’s a structured GST Appeal procedure in place that has to be followed for appealing to the authorities. It requires the submission of specific appeal forms based on the type of appeal through the GST Appellate Authority, depending on complexity of the case and initial assessment.

In general, taxpayers can file an appeal request within 3 months from the date of the disputed order/notice. There are rules and procedures in place that should be followed to ensure that the appeals are not dismissed and result in a favourable outcome.

How to file a GST appeal?

An Appeal under the GST system can be filed online on the GST portal (//www.gst.gov.in//) or manually (in specific cases).

There are specific forms pertaining to the various appeal types that one must fill in and submit (e.g., Form GST APL-01 for appeal against Assessment Demand Order) within the timelines provided.

In most cases, the GST appeal process is routed to the First Appellate Authority. If the decision is not satisfactory, the appeal can be made to the higher authorities, namely:

• The National Appellate Tribunal
• The High Court
• The Supreme Court

Before looking into a specific GST Appeal example, let’s understand the basic steps to the appeal process.

Steps to GST Appeal procedure:

• Identify the Order you wish to appeal for: This will require you to note the Order number, date and other specific detail and details on what requires rectification (e.g., can be against a demand order for additional GST payables).
• Fill in the correct form: Visit the GST website, download the GST appeal form and fill it in with the correct details (e.g., Form GST ALP-01 for filing an appeal against Registration Order).
• Pay the pre-deposit and add additional documents: In general, 10% of the contested appeal amount is required to be deposited before the appeal procedure begins. Ensure the amount is paid and all relevant documents are attached to the appeal form (e.g., any GST e-Invoice or regular invoice, balance sheets, return filing details, etc.).
• Submit the GST appeal form: Once satisfied with your application, upload the form on the portal. You may also submit the appeal application manually (as the case may be). Additional appeal fees might be required to be paid, as the case may be.
• Track the status of your appeal application: On the GST portal, you can log in to your account and track the status of your application.

For the complete list of GST Appeal forms, visit the official portal at: //www.gst.gov.in/help/appeal

Example: Process to file a GST appeal against a demand order

To file an appeal against a demand order, you will need to submit Form GST APL-01 (Filing an Appeal against Assessment Demand Order).

There are some points to remember and pre-requisites:

• An appeal cannot be filed for if a rectification request has already been filed. However, an appeal to a rectified order can be filed for.
• The edited Annexture template file must be saved in a PDF format of maximum 5MB size.
• DSC is mandatory for Company and LLP businesses.

To submit Form GST APL-01 Appeal against Demand Order, follow the following steps:

Uploading Annexture template:

• Visit the official GST website and log in to your profile using your credentials
• Follow the path: Services > User Services > My Applications
• Select the ‘Application Type’ from the dropdown options (Here it will be: Appeal to Appellate Authority)
• Click on ‘New Application’ to display Form GST APL-01 page
• Start to fill in the details and click on the relevant CTAs (For instance, once you fill in the Order No. you need to click ‘Search’ for the following Order Details page to reflect)
• Enter additional details in the form (For instance, the Category of case under dispute) and download the Annexture template
• Enable editing to the Annexture template form, update all details, and Save the file as a PDF
• Upload the PDF file

Payment details (Disputed amount, deposit, etc.)

• Click the button for ‘Disputed Amount/Payment details’ and enter the Amount Under Dispute
• Enter relevant figures and details (For instance, if you are appealing against IGST payable, enter details and click on ‘Done’)
• View details on amount of demand created and admitted
• Pay 10% pre-deposit (that is, 10% of the disputed tax value)
• Fill in additional details (e.g., details on place of supply) and click on ‘Done’
• Click on ‘Utilise Cash/ITC’ button of applicable and proceed accordingly, that is, paid or set-off (Also read: What is GST Input Tax Credit?)
• Check conformation message and Payment Reference Number

Supporting details (Documents, etc.)

• Upload any additional supporting documents (Note: File type should be PDF or JPEG, size up to 5 MB, and only 4 documents allowed)
• Click ‘Preview’ to view the GST Appeal Application before filing (View in PDF format)
• Save ‘Save as Draft’ if you wish to submit later (Note: Details will be saved for 15 days)
• Enter place, date and name of authorised signatory
• Click ‘Proceed to file’ (Note: DSC/EVC required as the case may be)
• Download the acknowledgement for GST Appeal form submission
• Check email and SMS for the same

Note: To learn more about the appeal process for Demand Order, visit the tutorial / user guide section on the GST portal: //tutorial.gst.gov.in/userguide/appeal/appeal_manual.htm

What is the time limit for filing a GST appeal?

A time limit of 3 months is available for the taxpaying applicant to file an appeal before the Appellate Authority. This 3-month period starts from the date of issuing the order.

In certain cases, the time limit can be extended by another month based on the decision of the Appellate Authority.

How to withdraw a GST appeal?

There are specific steps involved if you want to withdraw an appeal. Based on the initial Form and GST Appeal case, you can apply for withdrawing an appeal application on the GST portal.

For instance, to withdraw a GST demand order appeal, follow the steps below to understand the process:

• Visit the GST portal and log in to your account
• Follow the path: Services > User Services > My Applications
• Select Application type and date (from and to) and click on ‘Search’ to view the list of appeal applications
• Select the specific ARN/RFN and click on ‘Withdraw Application’ when the case page opens
• Proceed by selecting the required prompts (For instance, Apply for withdrawal, reasons, etc.)
• Preview the application in PDF and sign with DSC or EVC
• View the success message on screen

What are some of the basic GST appeal rules?

As a taxpayer, it’s recommended that you understand the foundations of how the appeal process works and the basic rules governing GST appeals. Here’s an overview:

• All appeals must be made within the timeline provided, i.e., 3 months from the date of communication of the order, and in the prescribed form format
• There are fees involved, namely the 10% pre-deposit (of the disputed amount) that must be submitted before filing the appeal application
• An authorised person can be appointed to represent the taxpayer (e.g., an employee, CA, lawyer, etc.) unless specified otherwise
• Appeals are usually made to the First Appellate Authority and can be escalated to higher authorities if the applicant is dissatisfied with the initial decision of the Appellate Authority

FAQs

What is the appeal process of GST?

The GST appeal process is a formal method of contesting a GST assessment decision by the taxpayer. The taxpayer, on disagreeing with a certain order (related to penalties, fines, assessments etc.) can file an appeal online on the GST portal (or offline) within 3 months. The appeal must be filed in the specific  appeal form with the required documents and submitted for review to the First Appellate Authority.

Usually, a pre-deposit of 10% of the disputed amount has to be submitted before filing the application. If dissatisfied with the decision of the Appellate Authority, the taxpayer has the option to appeal to higher authorities for reconsideration.

What are the GST appellate bodies?

The GST Appellate bodies are – the First Appellate Authority, the National Appellate Tribunal, the High Court, and the Supreme Court.

How to check the appeal status?

To check the status of your GST appeal, visit the official GST portal and log in to your account. Follow the path: Services > User Services > My Applications

From here, you can navigate to the case pages and view application details.

*This article is for information only. For more details, please visit the official GST website. You can also consult with a GST practitioner or CA or tax consultant for professional advice.