First Stage Appeal in GST with Appellate Authority


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.

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Here is a summarized note on GST appeals. #pdf
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