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Gst order rectification

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Sourabh Katiyar

120 Points Posted on 04 June 2024

Respected members

An order passed against my assessee and imposed tax 4.5 lakh and same interest without considering the facts I have submitted during personal hearing.

Then I filed for rectification but officer denied to rectification of order

And saying to file appeal

So can i file appeal now and do i need to deposit any payment for appeal

In cash or it can be done by itc credit

Replies (4)

Quick Summary

A GST assessee faced an order imposing tax and interest without considering submitted facts. When rectification was denied, the officer advised filing an appeal. The discussion clarifies that a pre-deposit of at least 10% of the disputed tax is mandatory for appeals, which can be paid using ITC, except for RCM demands where cash is required. Appeals should be filed within three months of the order date.

CA Anoop Kumar Sharma

Accounts Manager

1470 Points Posted on 05 June 2024

If you will go appeal than some amount deposit (Minimum of 10% of the disputed tax needs to be paid as pre-deposit) through cash ledger before file lodge appeal.

CA. Heet Shah

Tax Consultant & Practitioner

5541 Points Posted on 06 June 2024

For filing of appeal pre deposit would be mandatory for the disputed amount . Therefore the liability confirmed shall be paid in DRC-03 and 10% of disputed amount would be payable for appeal.

Sonu Maheshwari

Jr. Account & Finance Manager

146 Points Posted on 07 June 2024

Pre Deposit for filling of Appeal is to be paid by Cash Ledger Only

shruti sharma

46 Points Posted on 16 June 2024

Hello Sourabh,

It's not necessary to pay the entire pre-deposit amount solely from the cash ledger. You can cover 10% of the pre-deposit from the credit ledger. However, please note that if the demand is under Reverse Charge Mechanism (RCM), you must pay the pre-deposit amount only through the cash ledger. Additionally, for your situation, you should file an appeal with strong arguments within three months from the date of the order.
Furthermore, If you have any liability to pay before filing the appeal, you do not need to file DRC-03.