GST Appeals already filed in APL-01: Kerala State GST Department permits Manual Filing of APL-03 if Online Filing Fails [Read Notification]

In a recent move, the Kerala State Goods and Services Tax ( GST ) Department has issued a new notification, No. 3/2024-State Tax, permitting the manual filing of Form GST APL-03 under specific circumstances. This measure is aimed at addressing challenges faced by the department’s officers in filing online appeals under certain conditions.

The notification, effective immediately, was issued by the Commissioner of State Tax and is aimed at facilitating the appeal process under the Kerala State Goods and Services Tax Act, 2017. It allows users to manually file appeals in Form GST APL-03 in cases where an appeal under Form GST APL-01 has already been submitted by the taxpayer but online filing of APL-03 is not possible due to validation issues in the back office portal.

Get a Copy of GST Ready Reckoner, Click here

Under Section 107 of the Kerala State GST Act, 2017, a taxpayer who is dissatisfied with an order can file an appeal using Form GST APL-01. Subsequently, if the tax authorities wish to appeal against the same order, they are required to submit Form GST APL-03. However, technical challenges have emerged when trying to file this form online after a taxpayer has already filed an appeal.

The primary issue is a validation error within the department's back-office portal, preventing officers from completing the online submission of APL-03. The newly issued notification directly addresses this problem by allowing for manual filing of the appeal in such instances, ensuring that the process is not stalled due to technical glitches.

Get a Copy of GST Ready Reckoner, Click here

The explanatory note accompanying the notification acknowledges that the current validation issues have been a significant hurdle for the officers trying to file an appeal in Form APL-03 after an APL-01 has been filed. By allowing manual filing, the department aims to bypass these issues, hoping that the appeals process remains uninterrupted and efficient.

By permitting manual filing of APL-03, the Kerala State GST Department demonstrates its commitment to maintaining the functionality and accessibility of the appeals process, despite the existing digital challenges.

To Read the full text of the Order CLICK HERE

Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates