Gst Apeal

can I apply Gst Apeal Against order under Sec 73
Replies (4)
Quick Summary
Yes, you can file a GST appeal against an order issued under Section 73 of the CGST Act if you disagree with the decision. This typically arises from discrepancies between your GSTR-1 and GSTR-3B returns. The process involves preparing supporting documents and filing an appeal using FORM GST APL-01 on the GST portal within three months of receiving the order. There are also specific extensions available for appeals concerning orders dated before 31st March 2023.

There is an option to dispute against State Tax Officer Notice u/s 73 CGST Act.

Prepare documents that prove your dispute and upload full details in the portal. As per your books & declared return details to be verified by before you upload it.

CTO will verify and raise order whether you are liable or not. Next step, CTO may cancel Assessment order or schedule your hearing further. 

If you didnt get satisfied solution from CTO, then you can appeal.

What order has been passed under section 73 ? , will you please elaborate in detail.

Under sec 73, it was mistached between your GSTR-1& GSTR3B. CTO will issue demand notice u/s 73 CGST Act. It is my opinion. 

Please elobrate with details.

According to the GST law, you can file an appeal against an order passed under Section 73 or 74 of the CGST Act by an adjudicating authority, if you are aggrieved by the decision or order. You can file the appeal to the Appellate Authority within three months from the date on which the order is communicated to you. 12

However, there is a special extension granted for appeals against orders passed on or before 31st March 2023, which were rejected solely on the grounds of being filed late. You can file such appeals on or before 31st January 2024, subject to certain conditions and payment of pre-deposit. 3

You can file the appeal online on the GST portal by using FORM GST APL-01 and uploading the relevant documents and annexures. You can also track the status of your appeal on the portal.

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