To file an appeal against a registration order, perform following steps:
1. Access the www.gst.gov.in URL. The GST Home page is displayed.
2. Login to the GST Portal with valid credentials i.e. your User Id and Password.
Click the links below to know more about it.
A. Creating Appeal to Appellate Authority
B. Upload Annexure to GST APL-01
C. Add any Other Supporting Document
D. Preview the Application and Proceed to File
E.Withdraw an Appeal Application
F. Re-file an Appeal Application
3. Click the Services > User Services > My Applications command.
4. The My Applications page is displayed. Select the Application Type as Appeal to Appellate Authority from the drop-down list.
5. Click the NEW APPLICATION button.
6. The GST APL-01: Appeal to Appellate Authority page is displayed.
7. Select the Order Type as Registration Order from the drop-down list.
8. In the Order No field, enter the Order Number issued by adjudicating authority.
9. Click the SEARCH button.
10. The Order Details page is displayed.
11. Select the Category of the case under dispute from the drop-down list.
12. Click the ADD button.
Note:
You can add multiple line items from the Category of the case under dispute drop-down list by clicking the ADD button.
You can click the DELETE button to delete the details added.
13. Click the click here link to download the Annexure to GST APL-01 Template.
14. The GST APL-01 Template is downloaded. Open the downloaded template.
15. Click the Enable Editing button.
16. Enter the details.
17. Once you have entered the details, click on the File button in top left corner.
18. Click the Save As button.
19. Now select the location to save the file and in the File Name list, type or select a name for the document.
20. In the Save as type list, select PDF.
21. Click the Save button.
Note: You should have a PDF reader installed on your computer to open the PDF file.
22. Click the Choose File button to upload the PDF.
Note: You can upload file with maximum size of upload as 5 MB.
23. Select the PDF file which was saved and click the Open button.
24. The PDF file is uploaded. You can click the DELETE button to delete the uploaded PDF file, till the time appeal is not filed.
25. To upload any other supporting document, enter the document description and click the Choose File button.
Note:
Only PDF & JPEG file format is allowed.
Maximum file size for upload is 5MB.
Maximum 4 supporting documents can be attached in the application. The remaining documents can be handed over in hard copy
26. Select the file to be uploaded and click the Open button.
27. Click the ADD DOCUMENT button to add the uploaded supporting document.
28. The PDF file is uploaded. You can click the DELETE button to delete the uploaded PDF file, till the time appeal is not filed.
29. To preview the Application before filing, Click the PREVIEW button.
30. The PDF file will be downloaded. Open the pdf file and check if all the details are correctly updated.
31. Select the Verification checkbox.
32. Select the Name of the Authorized Signatory from the drop-down list.
33. Enter the Place where application is filled.
34. Click the PROCEED TO FILE button.
35. Click the PROCEED button.
.
36. Click the SUBMIT WITH DSC or SUBMIT WITH EVC button.
In case of SUBMIT WITH DSC
a. Select the certificate and click the SIGN button.
In case of SUBMIT WITH EVC
a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
37. A confirmation message is displayed. You can click the DOWNLOAD button to download the acknowledgement receipt.
Note:
Once the application is filed, Status of the application gets updated to "Appeal Submitted".
Appeal against registration cancellation order can only be filed in cases where cancellation proceedings were initiated by Tax Officer and not in cases where the cancellation application was filed by the taxpayer.
Your application for appeal is submitted to the First Appellate Authority’s queue and becomes a pending item in his/her queue of work-items.
The Officer may admit/ may not admit the application and thus either Approve or Reject your request.
You can access the generated ARN and view the filed application from the following navigation: Dashboard > Services > User Services > My Applications > select Application type “Appeal to Appellate Authority > From and To date> Case Details > APPLICATIONS.
Once an appeal against a registration cancellation order is filed, an email and SMS is sent to the taxpayer (or an unregistered person, as the case may be) and Appellate Authority.
The appellant is required to submit physical copy of supporting documents along with appeal application, duly signed to the office of the Appellate Authority within 7 days of filing appeal on the GST Portal if Order under appeal is not uploaded with this appeal application. Upon receipt of complete documents, the final acknowledgement will be issued to him.
1. To withdraw an Appeal application, navigate to Services > User Services > My Applications.
2. Select Appeal to Appellate Authority option from drop-down. Select period for which you wish to view applications from by clicking on calendar icon in From Date and To Date fields.
3. Click the SEARCH button. Search Results will be displayed, you can click the ARN hyperlink of the appeal you wish to withdraw.
4. From Case details page navigate to the Withdrawal Application tab.
5. Click on APPLY FOR WITHDRAWAL and then select Application for Withdrawal.
6. Select the Reason for withdrawal and click the Add button. Multiple reasons can be added by selecting from the drop-down. Upload the necessary documents and enter/select the Declaration details. Click the Submit button.
Note: You can select the appropriate reason from the following list of reasons of the Reason for Withdrawal drop-down.
Note: Click on the PREVIEW button to view and download the PDF of Application for Withdrawal of Appeal Application before submitting the application.
7. Sign the application with DSC or EVC. After the application has been submitted, a Ssuccess message will be displayed.
Note: If the Appeal application is withdrawn before the admission of appeal, then the withdrawal is auto-approved, however if the Appeal application is withdrawn post admission, then it will be sent to Appellate Authority for approval.
The Appellate Authority will approve or reject the withdrawal application based on the stage where the appeal application is at.
Case I: Post admission of withdrawal of application, if SCN is not issued, the Appellate Authority can approve or reject the withdrawal of the appeal application.
Case II: Post admission of withdrawal of application, if SCN is issued, the Appellate Authority cannot approve the withdrawal of the appeal application. Hence the withdrawal application will get rejected.
If an appeal application has been rejected by the tax officer at admission stage or has been withdrawn, the taxpayer can file the application again using the same Order ID. To file the appeal again, follow the below steps:
1. Navigate to My Applications under User Services and select the Application Type as Appeal to Appellate Authority. Click the New Application button.
2. Select the Order Type and enter the Order number.
3. The Appeal to Appellate Authority form will be displayed. Select the Category of case under dispute and upload the necessary documents Enter the Verification details and click the Proceed to File button.
4. A Warning message will be displayed. The Appeal application cannot be filed again after this. To file the Appeal application, click the Proceed button. Submit the Application using DSC and EVC.
5. On successful submission of the application, the Provisional acknowledgement details will be displayed.
