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Appeal against registration order in GST

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Who can file an appeal in the Appellate Authority?

Any taxpayer or unregistered person against any decision or order (About registration, amendment or cancellation, etc.), An appeal by the Adjudicating Authority, may appeal to the Appellate Officer, Date within three months from the said decision or such a person is ordered.

What are the pre-conditions for filing an appeal with the Appellate Authority?

In case of an appeal by the taxpayer or any unregistered person to the Appellate Authority under the following categories, the order/decision should be passed by the Adjournment Authority.

  • Order of rejection of application for registration / modification / cancellation (GST REG – 05)
  • Order to cancel registration (GST REG – 19)
  • Order for grant of temporary registration / Suo moto registration (GST REG – 12)
  • Provisional Cancellation Order (GST REG – 28)
  • Order for rejection of nomination as GST Practitioner (GST PCT-04)
  • Order to cancel registration as tax dedicator at source or tax collector at source (GST Zone – 08)
  • Order for acceptance/rejection of issue of show cause notice (GST CMP-07) in case of selection for composition scheme.
Where can a person file an appeal against the registration order?

A person whether registered or unregistered need to Go to GST portal on Services then selects the User Services option, here, the taxpayer or any unregistered person can see the My Applications option, then select the application type as an appeal to the appellate authority and then select the New Application button. Select the type of sequence as the registration type from the drop-down list and mention the corresponding serial number and click Search.

What steps are required to be followed to file an appeal against a registration order?

The following steps are required to be followed to file an appeal against the GST registration order:

  • Preparation of appeal to the appellate authority in GST
  • Upload contract to GST APL-01
  • Add another supporting document
  • Preview the application and proceed to the file
  • Open the application details screen by searching your application on my application page or view additional notice/order page.
What types and sizes of documents can be uploaded for filing an appeal against a registration order?

A person can upload PDF and JPEG file formats with maximum file size for upload is 5MB. A taxpayer can attach Maximum 4 supporting documents in the application. The remaining documents can be assigned in hard copy.

If a taxpayer does not file an appeal within the stipulated period, what is the procedure for compassion?

The appellate authority may condemn for delay a maximum period of 1 month if it is satisfied that the taxpayer was prevented from sufficient cause from presenting the appeal within the aforesaid period of three months and was allowed to submit it within a further period of one month.

When will the taxpayer get the final acknowledgment of the appeal filed?

Once an appeal against the GST Registration order is filed, an email and SMS are sent to the taxpayer (or the unregistered person, as the case may be) and sent to the appellate authority.

Your application for appeal is submitted to the first appellate authority’s queue and becomes a pending item in its line of the work item. The officer cannot accept/accept the application and thus accept or reject your request.

However, the final acknowledgment of the appeal filed is issued only when a certified copy of the appealed judgment or order against the appellate authority is presented within 7 days from the date of the electronic filing of the appeal. The appeal documents are then examined and if found in the order, a final acknowledgment is issued. The appeal will be accepted only when the final acceptance indicates the issuance of the appeal number.

Does the taxpayer have to have DSC to file an appeal?

A taxpayer can file an appeal through DSC or EVC, DSC is mandatory for companies and LLPs.

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