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GST Appellate Authority

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Oberon Shop

3 Points Posted on 30 August 2022

My gst registration got rejected which was alloted to state. Filed appeal on portal, it says submit documents within 7 days to appellate authority. Who is appellate authority? Commissionate or sub Commissionate? Excise taxation officer from sub Commissionate rejected it. State jurisdiction is sub Commissionate. Centre is Commissionate.

Replies (2)

Quick Summary

If your GST registration application was rejected by a sub-commissionerate office, you need to file an appeal using FORM GST APL-03. The key question is identifying the correct Appellate Authority to submit your hard copy documents to within seven days of filing the online appeal. Based on your situation where the application was allocated to the state and rejected by the sub-commissionerate, you should direct your appeal to the relevant authority within that sub-commissionerate.

Rajnish Agrahari

26 Points Posted on 31 August 2022

(1) An application to the Appellate Authority under sub-section (2) of section 107 of the Act shall be made
in FORM GST APL-03, electronically.

(2) 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 orderappealed against along
with the supporting documents within seven days of filing the application under sub-rule (1) and an
appeal number shall be generated by the Appellate Authority or an officer authorised by him in this
behalf.

Oberon Shop

3 Points Posted on 31 August 2022

Hello Rajnish, I am not asking about rule here, I already know it, I am asking about who is appellate authority in case when gst registration application is rejected by sub Commissionate office, the application was alloted to state, not centre. Kindly read the full question again. Thank you