Structure of Appeals under GST in the CGST Act.

Appeal against the orders passed by

Appeal lies to the following authority

Appeal level

Sections of model law

Adjudicating Authority

First Appellate Authority

1 st.

107

Relevant provision under the Rules for appeal to First Appellate Authority:

1.         Appeal by the taxable person shall be filed in Form GST APL-0l, signed in the manner specified in Registration Rules.

2.         A hard copy of the appeal in Form GST APL-01 shall be submitted in triplicate to the Appellate Authority and shall be accompanied by a certified copy of the decision or order appealed against along with the supporting documents within seven days of filing of the appeal and a final acknowledgement, indicating appeal number shall be issued thereafter in Form GST APL-02 by the Appellate Authority or an officer authorized by him in this behalf.

3.         Provided that where the hard copy of the appeal and documents are submitted within seven days from the date of filing the Form GST APL-01, the date of filing of the appeal shall be the date of issue of provisional acknowledgement and where the hard copy of the appeal and documents are submitted after seven days, the date of filing of the appeal shall be the date of submission of documents.

4.         Explanation. — The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued.

5.         An application to the Appellate Authority by department shall be made in Form GST APL-03.

6.         A hard copy of the application in Form GST APL-03 shall be submitted in triplicate to the Appellate Authority and shall be accompanied by a certified copy of the decision or order appealed against along with the supporting documents within seven days of filing the application and an appeal number shall be generated by the Appellate Authority or an officer authorised by him in this behalf.

1.         An appeal by the tax payer to the Appellate Tribunal shall be in FORM GST APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant immediately.

2.         A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 of the Act shall be filed in quintuplicate to the Registrar in Form GST APL-06.

3.         The appeal and the memorandum of cross objections shall be signed in the manner specified in rule Registration. 19.

4.         A hard copy of the appeal in Form GST APL-05 shall be submitted to the Registrar in quintuplicate and shall be accompanied by a certified copy of the decision or order appealed against along with the supporting documents and a fees as specified in sub-rule (5) within seven days of filing of the appeal under sub-rule (1) and a final acknowledgement, indicating the appeal number shall be issued thereafter in Form GST APL-02 by the Registrar. The fees payable shall be as follows:

•          for filing and restoration of appeal: -one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to maximum of twenty five thousand rupees.

•          There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in sub-section (10) of section 112 of the Act.

5.         Provided that where the hard copy of the appeal and documents are submitted within seven days from the date of filing the Form GST APL-05, the date of filing of the appeal shall be the date of issue of provisional acknowledgement and where the hard copy of the appeal and documents are submitted after seven days, the date of filing of the appeal shall be the date of submission of documents.

6.         Explanation - The appeal shall be treated as filed only when the final acknowledgement indicating the appeal number is issued.

7.         An application by the department to the Appellate shall be made electronically, in Form GST APL-07, on the common portal.

8.         A hard copy of the application in Form GST APL-07 shall be submitted to the Registrar in quintuplicate and shall be accompanied by a certified copy of the decision or order appealed against along with supporting documents within seven days of fifing the application and an appeal number shall be generated by the Registrar.

9.         The Appellate Authority shall, along with its order under sub-section (11) of section 107 of the Act, issue a summary of the order in Form GST APL-04 clearly indicating the final amount of demand confirmed.

10.       The jurisdictional officer shall issue a statement in FORM GST APL-04 clearly indicating the final amount of demand confirmed by the Appellate Tribunal.

1.         An appeal to the High Court shall be filed in Form GST APL-08.

2.         The grounds of appeal and the form of verification as contained in Form GST APL-08 shall be signed in the manner specified in rule Registration. 19.