Procedure of GST Appeals to First Appellate Authority

As a small or medium business owner or startup founder in India, understanding the GST appeals process can be a daunting task. However, it is a crucial aspect of ensuring that your business operates smoothly and in compliance with the law.

In this article, we will discuss the procedure of GST appeals to the first appellate authority and revisional authority.

Overview of GST Appeals

GST Appeals are filed by taxpayers to dispute any decisions made by the GST authorities. There are two types of GST appeals - appeals to the first appellate authority and appeals to the revisional authority.

Procedure of GST Appeals to First Appellate Authority

The first appellate authority is the first level of appeal against any decision made by the GST authorities. The procedure for filing an appeal to the first appellate authority is as follows:

1. The taxpayer must file an appeal within three months of the date of the order or decision being appealed against.

2. The appeal must be filed in Form GST APL-01.

3. The appellant must pay the appeal fee, which is 10% of the tax amount involved in the appeal subject to a minimum of Rs. 10,000/- and a maximum of Rs. 25,000/-.

4. The first appellate authority will then issue a notice to the appellant and the respondent, informing them of the date and time of the hearing.

5. Both parties will be given an opportunity to be heard, and the first appellate authority will pass a final order.

6. If the appellant is not satisfied with the decision of the first appellate authority, they may file an appeal to the appellate tribunal.

Procedure of GST Appeals to Revisional Authority

The revisional authority is the second level of appeal against any decision made by the GST authorities. The procedure for filing an appeal to the revisional authority is as follows:

1. The taxpayer must file an appeal within one year of the date of the order or decision being appealed against.

2. The appeal must be filed in Form GST APL-03.

3. The appellant must pay the appeal fee, which is 25% of the amount of tax, interest, or penalty involved in the appeal subject to a minimum of Rs. 50,000/-.

4. The revisional authority will then issue a notice to the appellant and the respondent, informing them of the date and time of the hearing.

5. Both parties will be given an opportunity to be heard, and the revisional authority will pass a final order.

6. If the appellant is not satisfied with the decision of the revisional authority, they may file an appeal to the appellate tribunal.

Conclusion

Filing GST appeals can be a complicated and time-consuming process. However, it is essential to exercise your right to appeal if you feel that any decision made by the GST authorities is unfair or incorrect. Understanding the procedure of GST appeals to the first appellate authority and revisional authority is crucial to ensure that your business operates smoothly and in compliance with the law.