Filing of Appeal under GST


Filing of Appeal under GST - In GST, Appeal Proceedings are governed via way of Section of CGST Act 107, 2017. If the assessed is not satisfied by any order or decision passed by GST Officer then he has the proper to file an appeal before the appellate authority. Time limit for filing of appeal Under GST is a 3 months from the date of communication of the decision and order Further 1 month for condolence. "FIBOTA" is providing Filing of Appeal under GST, Online GST Return filing, Online Filing of Appeal under GSTOnline GST Return filing Services.


Filing of Appeal under GST


General Rules for Filing of Appeal under GST

All appeal must be made in prescribed forms along with the required fees.

Fee will be-

  • The full amount of tax, fee, fine, interest, penalty arising from the challenged order, as admitted by appellant,         
          AND

  • 10% of the disputed amount.

In cases in which an officer or the Commissioner of GST is appealing then fees will not be applicable.

Steps of Appeal under GST

Appeal Level

Orders Passed By…

Appeal to ---

Section of Act

1st

Adjudicating Authority

First Appellate Authority

107

2nd

First Appellate Authority

Appellate Tribunal

109,110

3rd

Appellate Tribunal

High Court

111-116

4th

High Court

Supreme Court      

117-118