GST Amendment
GST appeals is an option for taxpayers to seek relief from a decision passed by tax authorities and courts under the GST law. The GST law provides detailed rules for filing of appeals with timelines. Read on to learn more about the rules, steps and timelines for GST appeals.
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Table of Content
- What is a GST Appeal?
- Grounds for Filing a GST Appeal
- Appellate Authorities & Hierarchy
- Time Limits for Filing Appeals
- Time Limits for Filing Appeals
GST Appeal
- What is a GST Appeal?
- Grounds for Filing a GST Appeal
- Tax Demand Orders (e.g., DRC-07, DRC-01).
- Penalty Orders (for non-compliance or fraud).
- Cancellation of GST Registration (REG-19 order).
- Denial of Input Tax Credit (ITC).
- Rejection of Refund Claims.
- E-way Bill or Audit Disputes.
- Appellate Authorities & Hierarchy
- First Appellate Authority (Deputy/Additional Commissioner of GST):
- First level of appeal against an order by a GST officer.
- Appellate Tribunal (GSTAT):
- Second level appeal against the First Appellate Authority’s order.
- Note: GSTAT is still being constituted in many states; meanwhile, High Courts may hear appeals.
- High Court:
- Appeal against GSTAT’s order on substantial questions of law.
- Supreme Court:
- Final appeal against High Court’s judgment.
- Time Limits for Filing Appeals
| Authority | Deadline |
| First Appellate Authority | Within 3 months (extendable by 1 month) from order date. |
| Appellate Tribunal (GSTAT) | Within 3 months from the First Appellate Authority’s order. |
| High Court | Within 180 days from GSTAT’s order. |
| Supreme Court | Within 90 days from High Court’s judgment. |
- Key Steps to File a GST Appeal
- Pre-Appeal Requirement:
- Pay 10% of the disputed tax amount (for appeals to the First Appellate Authority).
- Pay 20% of the disputed tax (for appeals to GSTAT).
- Prepare Appeal Application:
- Form GST APL-01 (for First Appellate Authority).
- Form GST APL-05 (for GSTAT).
- Submit Documents:
- Copy of the original order (e.g., DRC-07).
- Stay Application (to request suspension of recovery during appeal).
- Grounds of Appeal with supporting evidence (invoices, ledgers, bank statements).
- Hearing & Order:
- The appellate authority will issue a notice and conduct a hearing.
- Decision typically within 1 year (First Appellate Authority) or 3 years (GSTAT).
- Documents Required for GST Appeal
- Copy of the challenged order (e.g., DRC-07, ASMT-10).
- Proof of Pre-Deposit (10% or 20% payment challan).
- Grounds of Appeal (legal and factual reasons for contesting the order).
- Evidence (invoices, GSTR-2B, audit reports, payment proofs).
- Authorization Letter (if represented by a CA/lawyer).
- Consequences of Not Filing an Appeal
- The order becomes final, and the taxpayer must pay the demand.
- Recovery proceedings (attachment of bank accounts/property) may begin.
- Interest (18% p.a.) and penalties continue to accrue.
FAQs for GST Appeal
A legal process to challenge an order passed by GST authorities (e.g., tax demand, penalty, registration cancellation) before higher authorities like the First Appellate Authority, Appellate Tribunal (GSTAT), High Court, or Supreme Court.
File an appeal if you disagree with an order due to:
- Legal errors (e.g., wrong interpretation of GST law).
- Factual errors (e.g., incorrect tax calculation).
- Procedural lapses (e.g., no proper hearing).
Authority | Deadline |
First Appellate Authority | 3 months (extendable by 1 month). |
Appellate Tribunal (GSTAT) | 3 months from the first appellate order. |
High Court | 6 months from GSTAT’s order. |
Supreme Court | 90 days from High Court’s judgment. |
- First Appeal: Pay 10% of the disputed tax (min. ₹25,000).
- Appellate Tribunal (GSTAT): Pay 20% of the disputed tax.
- No pre-deposit for registration cancellation appeals.
- Prepare Documents: Challenged order, pre-deposit challan, grounds of appeal.
- Submit Form:
- Form GST APL-01 (First Appellate Authority).
- Form GST APL-05 (GSTAT).
- Attend Hearing: Present evidence and arguments.
No. Appeals apply only to final orders (e.g., DRC-07). Respond to the notice first to avoid an adverse order.
File a Delay Condonation Application with valid reasons (e.g., illness, natural calamity). The authority may accept the appeal if convinced.
❌ Provisional attachment of property.
❌ Voluntary registration cancellation.
❌ E-way bill seizure (unless linked to a tax demand).
Yes, a company name can be changed by filing with the MCA and getting approval for the new name.
Identity proof and address proof of directors, PAN Card (for Indian directors), proof of registered office, MoA & AoA, DIN for directors, and DSC.
