Appeal Against GST Registration Order

Last updated : September 16th, 2024 05:14 pm

Appeal Against GST Registration Order

The Goods and Services Department of India requires businesses with a turnover of more than INR 40 Lakhs to register itself for Goods and Services Tax (GST). Every registered taxpayer is issued with a GST Registration Certificate as Form GST REG-06. Any taxpayer or unregistered individual unsatisfied by any decision or order passed against them concerning GST Registration, Amendment or Cancellation can appeal to the Appellate Authority in the prescribed time. In this article, we take a look at all the details and procedures to follow to file an Appeal Against GST Registration Order.

Eligibility

Any taxpayer with a GST registration or unregistered individuals who are unsatisfied by any order or decision passed against them by an adjudicating authority may file an appeal with the Appellate Authority within three months from the date of when the resolution was given, or the order is communicated to the individual. An appeal against Registration Order (Form GST APL-01) may be filed against matters related to GST registration, amendment or cancellation and so on.

Criteria to File an Appeal

The preconditions to filing an appeal against Registration Order to the Appellate Authority are as follows.

• 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 for Cancellation of Provisional Registration (GST REG – 28)
• Order of Cancellation for Registration as a Tax Deductor at source or Tax Collector at source (GST REG – 08)

Other Conditions to File an Appeal

The other criteria to cross off while filing an appeal against Registration Order are as follows.

• An applicant may file an appeal against a Registration Order through DSC or EVC. DSC is mandatory for all companies and LLPs to file an appeal against Registration Order.

Steps to File an Appeal

Filing an appeal against a registration order has four significant steps to be completed. The stages are as follows:

1. Creating an appeal to the Appellate Authority.
2. Upload Annexure to GST APL-01.
3. Submit other supporting documents.
4. Review the Application and proceed to file.

Procedure on GST Portal

Creating an Appeal to the Appellate Authority

Step 1: Visit the official GST webpage by clicking here.

Step 2: Login to the GST Portal with the appropriate credentials such as the User ID and Password.

Step 3: Select the Services option and choose the User Services option. Then, click on My Applications command.

Step 4: After the My Applications page is loaded, select the Application Type as Appeal to Appellate Authority from the drop-down menu.

Step 5: Click on the New Application icon.

Step 6: The next page displayed would be the GST APL-01: Appeal to Appellate Authority.

Step 7: Select the Order Type as Registration Order from the options given.

Step 8: In the field given for Order Number, enter the Order Number allotted by the adjudicating authority.

Step 9: Click on the Search icon.

Step 10: The Order Details of the entered number is displayed.

Step 11: Choose the option accordingly from the Category of the case under dispute from the drop-down menu.

Step 12: Click on the Add icon.

Notes

Date of Communication and Period of Disputer that is displayed on the page may be edited accordingly. Multiple line items may be added from the Category of the case from the dispute drop down menu by clicking on the Add icon. By clicking the Delete icon, details that were added may be deleted.

• Upload Annexure to GST APL-01

Step 13: Select the Click here icon to download the Annexure to GST APL-01 Template.

Step 14: Open the downloaded template with Microsoft Word.

Step 15: Ensure editing is enabled by clicking on the Enable Editing icon on the top.

Step 16: Enter the necessary details mentioned in the template.

Step 17: Once all the required fields are completed precisely, save the file in the PDF format.

Step 18: Once the document is saved in the system as a PDF file, go back to the browser and click on the Choose File icon to upload the same. Only a file of the maximum size of 5 MB may be uploaded.

Step 19: Choose the file from the system that is required to be uploaded and click on the Upload tab. Once the PDF is uploaded, it may also be deleted by selecting the Delete option on the page.

• Adding any Other Supporting Documents

Step 20: To upload additional supporting documents, enter the document description and select the Choose File option.

Note: Only four additional documents of 5 MB each and PDF or JPEG file is allowed to be uploaded. The rest of the other materials may be handed over in hard copy.

Step 21: Select the Add Document icon and choose the documents from the system to upload and add the supporting documents. The selected records may be deleted by clicking on the Delete tab on the same page.

• Review the application and proceed to file

Step 22: To preview the Application before submission and filing, select the Preview icon.

Step 23: The PDF version of the file will be downloaded, and the same may be reviewed to check if all the details are updated correctly.

Step 24: Select the Verification checkbox.

Step 25: Select the Name of the Authorised Signatory from the drop-down menu.

Step 26: Enter the name of the Place where the application is filed in the Place field.

Step 27: Select the Proceed to File icon.

Step 28: Click on the Proceed icon.

Step 29: Click on the option to Submit with DSC or Submit with EVC icon.

To Submit with DSC, select the appropriate certificate from the system and click on the Sign icon.

To Submit with EVC, enter the OTP sent on the registered email address and mobile number of the Authorized Signatory at the GST Portal and click on the Verify icon.

Step 30: A confirmation message regarding the signature will be displayed on the next page. Click on the Download icon to download the acknowledgement receipt.

Note:

• Once the application is filed correctly, the status of the application gets updated to ‘Appeal Submitted’.
• The application for appeal against a registration order is submitted to the First Appellate Authority.
• The concerned Officer may or may not admit the application and thus would either Approve or Reject the request for an appeal.
• A SMS and an email to the registered email address would be sent as a confirmation that the appeal has been filed against the registration order.
• The appellant is required to submit a hard copy of the supporting documents along with the application for an appeal that is duly signed and verified to the office of the Appellate Authority within seven days from filing an appeal on the GST Portal. A final acknowledgement will be issued to the applicant when the complete documents are received.

Types of Appeal Statuses

The following statuses are displayed for the respective situations.

Consequences for Not Filing on Time

The appellate authority may condone delay for a period of a maximum of 1 month if satisfied that the taxpayer was not able to present an appeal within the mentioned period of three months and would allow it to be submitted within one month after the expiry date of filing appeal under reasonable causes.