GST Appeals

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This discussion concerns the deposit amount required when appealing to the GST Authority for a cancelled GST registration due to non-filing of returns. The consensus is that if no additional demand or disputed liability exists, no deposit is necessary for filing the appeal. However, the user is seeking clarification on whether paying the GST amount is mandatory even if returns haven't been filed since March 2021, as no Input Tax Credit (ITC) would be available for the counterparty.

Anouja Thyagarajan

Anouja Thyagarajan (Querist)
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25 January 2022 Respected Sir/Madam,
In case of appealing to GST Authority (First Authority) what is the amount to be deposited since order was passed for non filing of GST return and GST number was cancelled.

R. B. Yadav (CMA, LLB)

R. B. Yadav (CMA, LLB) (Expert)
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25 January 2022 I believe your case is related to revocation of GST registration. If there is no additional demand generated and there is no disputed liability, you need not to pay any thing in order to file the appeal.

Anouja Thyagarajan

Anouja Thyagarajan (Querist)
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25 January 2022 Yes Sir,
It is case of revocation of GST registration but for filing appeal it is mandatory to pay GST amount ?
since, return is not filed from March 21 therefore even if i pay also no ITC will be available for the counter party.

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