Introduction: The Goods and Services Tax (GST) framework in India provides for the right to appeal against decisions or orders passed under the Central Goods and Services Tax Act, State Goods and Services Tax Act, or Union Territory Goods and Services Tax Act. This article explores the time limits for filing GST appeals, including recent extensions, conditions, and special provisions.
Time Limit for Filling of Appeal
As per Section 107(1) Any person aggrieved by any decision or order passed under Central Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to Appellate Authority within three months from the date on which the said decision or order is communicated to such person.
Appellate may give Extension in Time Limit maximum of one month
As per Section 107(4) the Appellate Authority, if he is satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months, may allow it to be presented within a further period of one month.
Special Extension is granted for appeal against Following Order/Decision
Taxable persons who could not file an appeal against the order
- Passed under section 73 or 74 &
- Passed on or before the 31st day of March, 2023
- whose appeal against the said order was rejected solely on the grounds that the said appeal was not filed within the time period specified in section 107 of the CGST Act
Special procedure vide NOTIFICATION No. 53/2023– CENTRAL TAX dated the 2nd November, 2023
Taxable Person may File an appeal against the said order in FORM GST APL-01 in accordance with sub-section (1) of Section 107 of the said Act, on or before 31st day of January 2024
Appeal against the said order filed in accordance with the provisions of section 107 of the said Act, and pending before the Appellate Authority before the issuance of this notification, shall be deemed to have been filed in accordance with this notification
Conditions
Pre deposit for filling of appeal is prescribed under Section 107(6) however that limit will not applicable for the said order and Appellant shall pay in full, such part of the amount of tax, interest, fine, fee and penalty arising from the impugned order, as is admitted by him.
A sum equal to twelve and a half per cent. of the remaining amount of tax in dispute arising from the said order, subject to a maximum of twenty-five crore rupees, in relation to which the appeal has been filed, out of which at least twenty percent should have been paid by debiting from the Electronic CASH Ledger.
No Appeal under this notification shall be admissible in respect of a demand not involving tax.
Conclusion: Understanding the time limits for filing GST appeals, including the recent extensions, conditions, and special provisions, is crucial for taxpayers in India. The extension for appeals against specified orders passed before March 31, 2023, offers relief to those previously rejected solely due to time constraints. Taxpayers should familiarize themselves with these provisions to ensure they meet the requirements for filing their appeals and safeguard their rights within the GST framework.
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