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The Goods and Services Tax Network (GSTN) has issued an important clarification addressing a growing concern among taxpayers regarding the inability to file appeals on the GST portal in cases where adjudication orders reflect a "NIL" demand, even when disputes over tax liability persist. Official
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GSTN is clarifying the process for taxpayers who are unable to file appeals on the GST portal when their demand orders show a 'NIL' amount, despite there being an ongoing dispute about their tax liability.
The GST portal restricts appeal filing because the system registers a NIL demand as having no outstanding liability. The portal's system behaviour blocks taxpayers from filing an appeal with an error like 'Disputed amount cannot be more than demand amount itself.'
No, payment made during the SCN stage, without explicitly admitting liability, does not constitute acceptance of the demand. Taxpayers retain the right to contest the liability and file an appeal.
Taxpayers should approach the adjudicating authority to request a rectification order. This order should reflect the correct demand amount. Once received, the taxpayer can then file their appeal on the GST portal within the stipulated time.
Yes, after obtaining a rectification order from the adjudicating authority that correctly states the demand amount, you can proceed to file your appeal on the GST portal within the prescribed time limits.
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