The Rajasthan State Goods and Services Tax ( SGST ) department has issued a circular on manual GST appeal filing amidst non-availability of order in GST common portal. The department has clearly stated that in cases where appeals cannot be filed electronically due to non-availability of decision or order to be appealed against on the Common Portal, the appeal can be filed manually backing GST Rules.
It has come to the attention of the department that the taxpayers are encountering difficulties when filing appeals for manually issued orders. In light of this issue, the department noted recent amendments outlined in the notification dated 29.9.23. These amendments, affecting Rule 108 and Rule 109 of the Rajasthan Goods and Services Tax Rules-2017, now facilitate the manual filing of appeals in instances where the decision orders to be appealed against are not accessible on the common portal.
The department has highlighted the excerpts of Section 108 and 109:
According to Section 108, Appeal to the Appellate Authority.- (l )An appeal..
Provided that an appeal to the Appellate Authority may be filed manually in Form GST APL-01 along with the relevant documents, only if-
(i) the Chief Commissioner of State Tax has so notified, or
(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal.
and in such cases, a provisional acknowledge lent shall be issued 10 the appellant Immediately.
According to Section 109, Application to the Appellate Authority.- (l) An application…
Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-03,along with the relevant documents, only if
(i ) the Chief Commissioner of State Tax so notified or
(ii) the same cannot be filed electronically due 10 non-availability of the decision or order to be appealed against on the common portal.
and in such a case, a provisional acknowledgement shall be issued to the appellant immediately.
The department mentioned that through incorporation of clause (ii) 10 proviso to rule 108 and clause (ii) 10 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 01′ the order to be appealed against on the common portal the appeal may be filed manually.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
