The 52nd Goods and Services Tax (GST) Council Meeting has approved the amnesty scheme for appeal filing till 31 January 2024 for all orders passed till March 31, 2023.
However, these appeals will be entertainable subject to an additional pre-deposit of 2.5% through the Electronic Cash Ledger.
The non-constitution of GST Appellate Tribunals had been an issue of concern for all stakeholders following the implementation of Goods and Services Tax.
The process of filing an appeal to the GST Appellate Tribunal involves the following steps:
Filing an Appeal:
File an appeal electronically in FORM GST APL-05 on the common portal.
Receive a provisional acknowledgement immediately.
Sign the appeal and memorandum of cross-objections as per specified rules.
Submit a hard copy of the appeal (FORM GST APL-05) in quintuplicate to the Registrar within seven days.
Include a certified copy of the appealed decision or order, supporting documents, and the prescribed fees.
Obtain a final acknowledgement (FORM GST APL-02) with the appeal number.
Note: The appeal is considered filed only upon receiving the final acknowledgement indicating the appeal number.
Fees for Filing and Restoration:
The fees for filing and restoring an appeal are calculated based on the tax or input tax credit involved, or the difference in tax or input tax credit, or the determined fines, fees, or penalties mentioned in the appealed order.
The fee is one thousand rupees for every one lakh rupees involved, up to a maximum of twenty-five thousand rupees.
Cross-objections to the Appeal:
File a memorandum of cross-objections in quintuplicate using FORM GST APL-06 to the Registrar for appeals under sub-section (5) of section 112.
Application to the Appellate Tribunal:
For applications under sub-section (3) of section 112, submit electronically in FORM GST APL-07 on the common portal.
Provide a hard copy of the application (FORM GST APL-07) along with supporting documents and a certified copy of the appealed decision or order to the Registrar within seven days.
The Registrar will generate an appeal number for the application.
Notably, No fee is required for rectification of errors application made before the Appellate Tribunal as per sub-section (10) of section 112.
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