Filing of Appeals under GST – Complete information about the process – You can get relief from GST demand if filed correctly. – CGST Act,2017

Filing of Appeals under GST

Filing of appeals under GST

The Goods and Services Tax (GST) is a comprehensive indirect tax law that was introduced in India in 2017. The GST law provides for a number of appeal mechanisms for taxpayers who are aggrieved by the decisions of the tax authorities. The authority passing the order may be GST officer, First appellate authority , Appellate Tribunal or High Court. For every level of authority, GST act provides an appeal mechanism to address the grievances of the GST Taxpayers.

Who can file an appeal?

Any person who is aggrieved by an order passed by the tax authorities under the GST law can file an appeal. This includes taxpayers, registered persons, and even government agencies. For example, GST appeal against the order of the GST officer with the First appellate authority.

Where can an appeal be filed?

Appeals can be filed with the following authorities:

  • First Appellate Authority
    • Appellate Tribunal
    • High Court
    • Supreme Court

What is the time limit for filing an appeal?

An appeal must be filed within three months from the date of the order being communicated to the appellant. However, the Appellate Authority may condone a delay of up to one month if it is satisfied that there was a sufficient cause for the delay.

What are the grounds for appeal?

An appeal can be filed on any of the following grounds:

  • The order is erroneous in law.
  • The order is erroneous on facts.
  • The order is in excess of jurisdiction.
  • The order is prejudicial to the interests of the appellant.

What is the procedure for filing an appeal?

The procedure for filing an appeal varies depending on the authority with which the appeal is being filed. However, in general, the following steps are involved:

  1. The appellant must file a memorandum of appeal.
  2. The appellant must attach a copy of the order being appealed against.
  3. The appellant must pay the prescribed fee.
  4. The appeal must be filed within the prescribed time limit.

What are the consequences of not filing an appeal?

If an appeal is not filed within the prescribed time limit, the order of the tax authorities will become final and binding. This means that the taxpayer will not be able to challenge the order in any court of law.

What is the amount to be paid while filing the appeal?

While filing the appeal, the tax that has been accepted as undisputed by the taxpayer along with interest and penalty there on shall be paid and also 10% of the disputed tax shall also be paid. Apart from the above, appeal fees as applicable shall also be filed while filing an appeal under GST.

Appeal fees can be paid in the GST website


The GST law provides a number of appeal mechanisms for taxpayers who are aggrieved by the decisions of the tax authorities. Taxpayers should be aware of their rights to appeal and should take advantage of these mechanisms if they believe that they have been wronged by the tax authorities.

Here are some additional tips for filing an effective appeal:

  • Make sure that you have a strong case.
  • Gather all of the relevant evidence to support your case.
  • Be clear and concise in your arguments.
  • Follow the prescribed procedure for filing an appeal.
  • Pay the prescribed fee.

By following these tips, you can increase your chances of success in your appeal

It is always advisable to take the help of a Professional while dealing with appeal under GST. This will ensure your case is represented correctly and within the framework of the GST thereby the justice for the tax payer is rendered.

Click here to send an enquiry to us for filing your GST Appeals

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