A New Functionality has been updated on the Goods and Services Tax Network ( GSTN ) enabling the taxpayers to file Appeal against the Advance Ruling Authority.
“Once an advance ruling is issued by an authority and if an applicant is aggrieved by such an advance ruling, they can file an appeal before the appellate authority in Form GST ARA- 03,” the GST Portal said today.
Further, the filing of Monthly Refund applications by Quarterly Returns filers now available on GST Portal. With this, the taxpayers who are filing quarterly GSTR-1 return can now file refund application for a month (in a quarter). However, GSTR-1 and GSTR-3B for that particular period must be filed.
Last day, the GST Portal had enabled a new functionality where the taxpayers can select there GST Practitioner to prepare Form GST APL-01 for them. The GST Practitioners can save the draft of the appeal application form. The Taxpayer and GSTP would be able to continue on the saved drafts of the appeal application form, saved by either of them.
