Description

An appeal is nothing but an application made by an applicant to the higher authority with the motive to reverse the decision taken by the lower authority. GST Appeal Any taxpayer who is registered under GST has the option to appeal to the different levels of the appellate authority in case of any problem with the order passed by the GST officer, penalty or any other dispute. So, before moving straight towards different appellate authorities it is important to know what is the meaning of appeal. Basic rules for filing GST appeals The taxpayer shall file an appeal in the prescribed form along with the fees stated. The fee will include the full amount of tax, interest, fine, fee and penalty arising from the order, as accepted along with 10% of the disputed amount. However, the GST officer or commissioner needs not to pay any fee in case if he/she is making an appeal. Cases where a taxpayer cannot file an appeal To avoid unnecessary expenses of litigation the board or the state government may on the recommendation of the GST Council fix a monetary limit for appeals by the GST officer. Here is the list of cases where a taxpayer cannot file an appeal against the GST officer orders: 1. Transfer of proceedings from one officer to another 2. Seizure of books of account and other documents; 3. Allowing tax payment and other amounts in installments