New Functionality update on GST Portal: Appeal against the Advance Ruling given the Authority, Filing of Monthly Refund applications by Quarterly Return filers now available on GST Portal, Preparation of Form GST APL-01 by GSTP, on behalf of taxpayer.
Appeal against the Advance Ruling given the Authority
Once an advance ruling is issued by the authority and if an applicant is aggrieved by such an advance ruling, they can file appeal before the appellate authority in Form GST ARA-03.
(refer Section 100 of the CGST Act, 2017)
Filing of Monthly Refund applications by Quarterly Return filers now available on GST Portal.
Filing of Monthly Refund applications by Quarterly Return filers
Taxpayers who are filing quarterly GSTR 1 Return can now file refund application for a month (in a quarter). This implies that the taxpayer can file monthly refund application also. However, Form GSTR 1 & Form GSTR 3B for that particular period must be filed.
New functionality update on GST Portal: Preparation of Form GST APL-01 by GSTP, on behalf of taxpayer.
Preparation of Form GST APL-01 by GSTP, on behalf of taxpayer
Tax payers can now select a GST Practitioner, to prepare an appeal in Form GST APL-01, to be filed by them. The GSTP can save draft of the appeal application form. The taxpayer and GSTP would be able to continue on the saved drafts of the appeal application form, saved by either of them.
