The much-awaited, 48th meeting of the GST Council was concluded without hinting about the most debated topic of GST Appellate Tribunals. The council would be discussing about the establishment of the Tribunal in its next meeting, the Finance Minister, Dr. Nirmala Sitharaman said while addressing the media after the meeting held through video conferencing.
The GST Council, has decided to amend Sub-rule (3) of rule 108 and rule 109 of the CGST Rules, 2017 to provide clarity on the requirement of submission of certified copy of the order appealed against and the issuance of final acknowledgment by the appellate authority.
“This would facilitate timely processing of appeals and ease the compliance burden for the appellants,” the Council said.
Further, Rule 109C and FORM GST APL-01/03 W to be inserted in the CGST Rules, 2017 to provide the facility for withdrawal of an application of appeal up to certain specified stage. This would help in reducing litigations at the level of appellate authorities.
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