The Goods and services Tax Portal has updated a new functionality in their website to enable the taxpayers to file Form GST APL 01, i.e, the form for filing first appeal.
Under the GST regime, the taxpayers, who are not satisfied with the order of the department can invoke their statutory right to appeal before the appropriate authority within the prescribed time.
“The 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,” GSTN said in a statement.
Further, In case of orders/ notices for demand, the Taxpayer will have to make full payment of admitted liability and a pre deposit, calculated on the amount of disputed tax, as per the provisions of Central Goods and Services Tax Act.
