New Functionality update on GST Portal: Form GST APL 01 (A form for Appeal to Appellate Authority) is now made available on GST Portal.
A facility has been provided to taxpayers or any other person, to file an appeal to first Appellate Authority, against any decision or order, passed against him by an adjudicating authority, within three months from the date on which the said decision or order is communicated to such person.
(Refer rule 108 (1) of the CGST Rules 2017)
In case of orders/ notices for demand, the Taxpayer will hay to make full payment of admitted liability and a pre-deposit, calculated on the amount of disputed tax, as per the provisions of GST Act.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018