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GST Tip – 424

Taxpayers can now claim the refund of the tax amounts using the refund application online for the refund amount raised “On account of Assessment / Provisional Assessment /  Appeal / Any other Order.

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GST Tip – 393

An appeal to the Appellate Authority shall be filed in FORM GST APL-01 along with other documents, electronically or as per the process notified by the Commissioner. The provisional acknowledgment will be issued immediately by the appellant authority.

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GST Tip – 391

An appeal against the advance ruling issued under sub-section (6) of section 98 shall be filed by the concerned officer or the jurisdictional officer in the common portal in FORM GST ARA-03 and for filing the appeal no fee shall be payable by the officer.

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GST Tip – 390

An appeal against the advance ruling issued under sub-section (6) of section 98 shall be made by an applicant on the common portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand rupees to be deposited as specified in section 49 of the CGST Act 2017.

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