GST Notice and Appeal
- Art Teacher
- London, UK
- 5-7 Hrs
Receiving a GST notice can feel alarming—but it doesn’t always mean you’re in trouble. Sometimes it’s a gentle nudge from the department to correct a minor mismatch other times, it could be a serious audit trigger. Under the GST regime, the government has streamlined how it sends notices—whether it’s for non-filing, short payment, mismatched ITC, fake invoicing, or excess refund claims. But the real power lies in your right to appeal. Taxpayers who disagree with any order or notice can file an appeal under GST law—a vital protection mechanism built into the legal framework. However, the timelines and forms can be confusing—Form GST APL-01, APL-03, APL-05, and others must be filed with precision.
Documents Required:
- GSTIN of the taxpayer
- Copy of GST notice received (e.g., SCN, ASMT-10, DRC-01)
- Tax invoices, purchase register, sales register
- GSTR-1, GSTR-3B, GSTR-2A/2B for the relevant period
- Books of accounts, stock register
- Reconciliation statements (if mismatch involved)
- Authorized signatory’s ID & PAN
- Reply in the prescribed format with legal grounds
- Copy of the order against which appeal is filed
- Grounds of appeal & statement of facts
- Payment challan for pre-deposit (10% of disputed tax)
- DSC/EVC for filing
- Authorization letter (if filed by a consultant or representative)
- GST Notice Received (via portal/email)
- Review cause, section, and deadline (e.g., SCN under Sec. 73 or 74)
- File Reply on GST Portal using appropriate form (like DRC-06)
- If unsatisfied with the order passed, proceed to file an appeal
- Login to www.gst.gov.in → Services → Appeals → File Appeal
- Fill Form GST APL-01 (1st appellate authority) or APL-05 (Tribunal)
- Upload documents & pay pre-deposit (minimum 10% of disputed amount)
- Submit appeal → Get ARN & acknowledgement
FAQs
A GST Notice is an official communication issued by the GST department to a taxpayer to inform, seek clarification, or demand compliance related to GST laws, such as discrepancies in returns, delayed payments, or mismatches in input tax credit claims.
The time limit to respond to a GST notice is specified in the notice itself, but under new rules (Section 74A CGST Act proposed in 2024), a unified timeline for notices related to demands is expected to be implemented, with taxpayers typically having 30 to 60 days to respond.
The timeline to file an appeal under GST is typically within 3 months from the date of the order being appealed, with a possible extension of 60 days allowed in certain cases.
There can be penalties for filing a false reply or frivolous appeal under GST, including monetary fines and interest on tax dues if the authorities find the response misleading or false.
A notice can still be issued after GST audit or assessment if discrepancies or issues come to light subsequently, as GST authorities have statutory time limits post-assessment to raise demands or issue notices.
A SCN is generally mandatory before issuing a demand order under GST, as it provides the taxpayer an opportunity to explain or rectify alleged discrepancies before formal demand or penalty is imposed.