A business whose turnover is more than 20 lakhs requires registering itself for Goods and Services tax. Any taxpayer can make an appeal against registration order in Form GST APL -01.
Who can make an appeal against registration order?
Any taxpayer whether registered or not under GST aggrieved by the decision or any order passed against him may file an appeal against registration order.
Time limit under which appeal should be filed.
Taxpayer should file an appeal within three months from the date on which such order was communicated to him.
Are there any pre-conditions before filing an appeal?
There are some conditions which must be fulfilled before filing an appeal. The conditions are:
- Order for cancellation of provisional registration (GST REG -28)
- Order of rejection of enrolment as a GST Practitioner (GST PCT -04)
- Order of rejection of Application for GST Registration/ Amendment/ Cancellation (GST REG- 05)
- Order of Grant of a Temporary Registration/ Suo-Moto Registration (GST REG -12)
- Request for Cancellation of Registration (GST REG -19)
- Order of Cancellation for Registration as a Tax Deductor at source or Tax collector at source (GST REG -08)
From where can an individual file an appeal against registration order?
- Firstly access the gst.gov.in URL. The GST Home page is displayed.
- Now login to GST portal with your username and password.
- Click on the Services> User Services> My Applications command.
- On my application page select the application type as Appeal to the Appellate Authority from the drop down list.
- Click on the NEW APPLICATION button. The GST APL -01: APPEAL TO THE APPELLATE AUTHORITY page is displayed.
- On Appellate Authority page select the order type as DEMAND ORDER from the drop down list.
- Now you can see the order no field, enter the order number issued by adjudicating authority.
What are the stages to file an appeal against a registration order?
There are four stages for filing an appeal against a registration order. These four steps are as follows:
- Creating an appeal to the Appellate Authority.
- Upload Annexure to GST APL -01.
- Submit other supporting documents.
- Review the application and proceed to file.
What are the various Appeal Statuses?
| S.No. | Description | Status |
| 1. | Appeal form successfully filed | Appeal submitted |
| 2. | Appeal form successfully admitted | Appeal admitted |
| 3. | Appeal form is rejected | Appeal rejected |
| 4. | When hearing notice is issued | hearing notice issued |
| 5. | When counter reply received against notice | counter reply received |
| 6. | When show cause notice is issued | show cause notice issued |
| 7. | Appeal is confirmed/modified/rejected | Appeal order passed |
| 8. | When hearing is adjourned and next date is issued | Adjournment granted |
| 9. | When application is filed for rectification | Rectification request received |
| 10. | When application for rectification is rejected | Rectification request rejected |
| 11. | Appeal order is rectified | Rectification order passed |
What are the consequences for not filing an appeal on time?
If the Appellate Authority is satisfied that the taxpayer was not able to present an appeal within the period of three months and taxpayer have a reasonable reason, then Appellate Authority may condone delay for a period of maximum 1 month and allow the taxpayer to submit this within one month after the expiry of given time within reasonable causes.
Is it necessary for taxpayer to have a DSC for filing the appeal?
Taxpayer can file an appeal either through DSC or EVC. DSC is mandatory for companies and LLPs.
