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.
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.
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.
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.