Introduction: The Commercial Taxes Department, Government of Rajasthan, has issued a GST Circular R-1/2023 addressing the filing of manual appeal applications before the Appellate Authority under the Rajasthan Goods and Services Tax Rules, 2017. This circular, F.17(134-Pt.-III) ACCT/GST/2017/8787, dated 01-11-2023, provides essential information for taxpayers and authorities regarding the procedure for manual appeals.
Detailed Analysis: The circular discusses recent amendments to Rule 108 and Rule 109 of the Rajasthan Goods and Services Tax Rules, 2017. These amendments, incorporated through notification no. F.12(11)FD/Tax/2023-37 dated 20.09.2023, address the challenges faced by taxpayers in filing appeals when orders are passed manually.
According to the amendments:
- Rule 108 covers the process of filing appeals to the Appellate Authority. An appeal may be filed manually using “FORM GST APL-01” if:
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- The Chief Commissioner of State Tax has so notified.
- Electronic filing is not possible due to the unavailability of the decision or order on the common portal. In such cases, a provisional acknowledgment will be issued to the appellant immediately.
- Rule 109 pertains to the application to the Appellate Authority. An application can be filed manually using “FORM GST APL-03” if:
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- The Chief Commissioner or State Tax has notified such a provision.
- Electronic filing is not feasible due to the absence of the decision or order on the common portal. In these scenarios, a provisional acknowledgment will be issued to the appellant without delay.
The incorporation of these clauses provides a clear and explicit framework for manual filing of appeals when electronic submission is not possible due to the unavailability of relevant orders on the common portal.
It is crucial for taxpayers and Appellate Authorities to take note of these provisions, as they provide an alternative avenue for addressing appeals in cases where electronic filing is not feasible.
Conclusion: The GST Circular R-1/2023 issued by the Commercial Taxes Department, Government of Rajasthan, clarifies the procedures for manual appeal filing under the Rajasthan Goods and Services Tax Rules, 2017. These guidelines offer a solution to the challenges faced by taxpayers when orders are passed manually and not available for electronic submission on the common portal.
By providing clear provisions for manual filing, the circular ensures that appeals can be addressed effectively, maintaining the integrity of the GST system. It is essential for all concerned parties, including taxpayers and Appellate Authorities, to understand and implement these guidelines as needed to facilitate the appeal process.
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Commercial Taxes Department
Government of Rajasthan
F.17(134-Pt.-III) ACCT/GST/2017/8787
Date: 01-11-2023
GST Circular R-1/2023
All Appellate Authorities,
State Tax,
Rajasthan, Jaipur
Subject: Filing of manual appeal applications before Appellate Authority under Rajasthan Goods and Services Tax Rules, 2017.
It has been brought into my notice that taxpayers are lacing problem in filing appeal where orders are passed manually. In this reference. it is worth mentioning that recently amendments vide notification no. F.12(11)FD/Tax12023-37 dated 20.09.202; have been made in rule 108 and rule 109 of’ Rajasthan Goods and Services Tax Rules,2017 incorporating provisions for manual filing of appeal where decision for orders to be appealed against are not available on the common portal. The relevant excerpt is as follows-
108. Appeal to the Appellate Authority.- (1)An appeal…………………………………………..
Provided that an appeal to the Appellate Authority may he filed manually in FORN1 GST API.-()1. along with the relevant documents, only ifs-
(i) the Chief Commissioner of State Tax has so notified, or
(ii) the same cannot be tiled electronically due to non-availability of the decision or order to be appealed against on the common portal.
and in such case, a provisional acknowledgement shall he issued to the appellant. immediately.
109. Application to the Appellate Authority.- (1) An application ………………………………..
Provided that an appeal to the Appellate Authority may be filed manually in FORM fr 6, GS ‘l. APL-03, along with the relevant documents, only if-
(i) the Chief Commissioner or State Tax has so notified. or
(ii) the same cannot he filed electronically due to non-availability of the decision or order to be appealed against on the common portal.
and in such case, a provisional acknowledgement shall he issued to the appellant immediately.
Through incorporation of clause (ii) to pros iso to rule 108 and clause (ii) to pros (so to rule 109, it has been very obviously provided in the rule itself that in cases where appeal cannot be filed electronically for non-availability of the order to he appealed against on the common portal the appeal may he filed manually.
Therefore, in cases where the appeal cannot be filed electronically due to non-availabil or the decision or order to be appealed against on the common portal, the appeal can be filed manually. The Appellant Authority should take note of the e Lint provisions or the law.
(Dr. Ravi Kumar Surpur)
Chief Commissioner,
State Tax,
Rajasthan, Jaipur
Date: 01.11.2023
F.17(134-Pt.-III) ACCT/GST/2017/8787
Copy to following for information and necessary action:
1. Chief’ Commissioner, CGST & Central Excise, Jaipur Zone, Jaipur.
2. PS to Chief Commissioner, State Tax, Rajasthan.
3. Joint Secretary, Finance (Tax) Department, Jaipur.
4. All Special Commissioner (HQ) Jaipur
5. All Additional Commissioner (Adm.)
6. Additional Commissioner (11) lbr uploading it on Department’s website www.rajtax.gov.in and on the web portal RAJVISTA/TCS. CID, Jaipur.
7. Asst. Director, Public Relations. CTD. Jaipur for publicity
8. Guard file.
(Mahesh Kumar Gowla)
Special Commissioner (GST)
State Tax.
Rajasthan. Jaipur
