First Stage Appeal in GST with Appellate Authority

Author
View profile
Last updated: 27 November 2020
Quick Summary
This document outlines the process for filing a First Stage Appeal under GST with the Appellate Authority, as per Section 107. It details who can file an appeal, the relevant authorities to whom it should be addressed, and the strict 3-month time limit from the order communication. The guide also covers the required documentation (Form GST APL-01), conditions for condoning delays, and the requirements for staying the recovery of demand, including payment of undisputed tax and a percentage of the disputed amount. This information is crucial for any taxpayer aggrieved by an adjudicating authority's decision seeking to appeal.

File details
PDF 139 KB 0 downloads GST
File description
Here is a summarized note on GST appeals. #pdf
Download PDF 139 KB Like
Submitted by · Posted 27 November 2020 · Other files by pradeep goyal · Report
Comments

Recent Files in GST

View more →
PDF

FAQs in relation to Recommendations of the 57th GST Council Meeting

14 October 2026 Download
PDF

FAQs on Reforms related to Litigation Management

13 October 2026 Download
PDF

FAQs on refund of ITC accumulated on account of inward supply of input services and capital goods

13 October 2026 Download
PDF

FAQs on Simplified Registration Schemes for ECO Sellers

10 October 2026 Download
PDF

FAQs On Cancellation of GST Registration

10 October 2026 Download
PDF

FAQs On Amendment in GST Registration

10 October 2026 Download

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Pro Member Amogh GokhaleAmogh GokhalePro Member Aastha BansalAastha BansalPro Member R PrabhudossR PrabhudossPro Member Ruchi ShahRuchi ShahPro Member Krishnamohan GangarajuKrishnamohan Gangaraju
Subscribe to Pro
Join an elite circle of professionals


Popular Files


  1. FAQs On Amendment in GST Registration
  2. ICAI E-Way Bill Handbook - Aug 2026 Edition
  3. FAQs on refund of ITC accumulated on account of inward supply of input services and capital goods
  4. FAQs On GST Registration Application
  5. FAQs On Cancellation of GST Registration
  6. FAQs in relation to Recommendations of the 57th GST Council Meeting
  7. Risk Management and Inter-Bank Dealings
  8. Guidance Notes for CA Foundation Jan 2027 Exams
  9. Permanent Exemption Window (Intermediate) - Jan 2027 Exams
  10. CA January 2027 Exam Form Fees Details

Latest Job Openings

View all
Company
14 October 2026
Accountant

Rize.farm

Bengaluru

B.Com

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
12 October 2026
Finance

I-Genext Consulting Private Limited

New Delhi

CA

View Details
Company
ARTICLESHIP 07 October 2026
Article assistant

S.K.Bajpai & Co.

Noida

B.Com

View Details
Company
22 September 2026
Account Assistant

Chirag P Shah & Co. Chartered Accountant

Pune

B.Com

View Details
Company
19 October 2026
Accountants/Articles (Freshers/Experienced)

ADY & CO.

New Delhi

Graduate (Any)

View Details
Company
07 October 2026
Senior Account Manager

Amplio Invest

Mumbai

M.Com

View Details