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GST Appeal with Tribunal

anand dilip bagade (PROPRIETOR) (97 Points)

29 April 2025

GST Commissioner Appeals of Surat passed order on 15th January 2025.

Kindly help me how to proceed with filing appeal with GST Tribunal, what is the procedure, whether physical or online and what is checklist of documents to be submitted

Thank You

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Rama chary Rachakonda (Master in Accounts & high court Advocate email ID:ramachary64@gmail.com voice no:9989324294) (7494 Points)
Replied 29 April 2025

To proceed with filing an appeal with the GST Tribunal against the order passed by the GST Commissioner Appeals of Surat on January 15, 2025, follow these steps: Procedure for Filing Appeal 1. *Time Limit*: File the appeal within 3 months from the date of communication of the order, i.e., by April 15, 2025. The Appellate Tribunal may condone a delay of up to 1 month if there's a sufficient cause. 2. *Form GST APL-05*: Submit the appeal in Form GST APL-05, along with relevant documents. 3. *Pre-deposit*: Pay a pre-deposit of 10% of the disputed tax amount, subject to a maximum of ₹25 crores, as per Section 107(6) of the CGST Act.¹ ² ³ Checklist of Documents - *Certified copy of the decision or order* appealed against - *Grounds of appeal* and verification form duly signed by the appellant - *Proof of payment of pre-deposit* - *Other relevant documents* supporting the appeal Filing Method - *Online Filing*: File the appeal electronically on the GST portal, if possible. - *Manual Filing*: If notified by the Chief Commissioner of State Tax or if online filing is not feasible, file the appeal manually in Form GST APL-01 (adapted for Tribunal appeals) along with relevant documents.⁴ Additional Requirements - *Provisional Acknowledgment*: Upon filing, a provisional acknowledgment will be issued, followed by a final acknowledgment with an appeal number. - *Withdrawal of Appeal*: If needed, withdrawal of the appeal requires approval from the Appellate Authority.⁵ Ensure compliance with the GST Act and rules, and consult a tax professional if necessary.