FAQs Regarding Appeals, Demands and Recoveries

Questions about GST appeals, demands, and recoveries are commonplace. Individuals and businesses may need assistance understanding the process for filing an appeal against an assessment or disputing a demand. It's also important to be aware of different methods of recovering outstanding liabilities and possible repercussions for non-compliance. With general knowledge of these areas, individuals are better equipped to recognize their rights and obligations and appropriate courses of action.

Explore FAQs on GST filing, appeals, demands, and recoveries. Get insights on procedures, timelines, and legal aspects. Stay updated about the process with ease.

GST Filing

GST Filing

Yes, if it appears to proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilized for any reason.

The proper officer shall issue Form GST DRC-01A intimating of tax ascertained by him.

The proper officer shall further serve a Show Cause Notice (SCN) in Form GST DRC-01 along with a summary of tax, interest and penalty via Form GST DRC-02 specifying details of amount payable.

A taxpayer shall simply intimate by making payment of demand of tax, interest and penalty via Form GST DRC-03.

Once payment is intimated to tax officer, he shall issue Form GST DRC-04 as acknowledgement by accepting payment.

After acceptance of payment the proper officer shall conclude proceedings through an order via Form GST DRC-05.

The taxpayer is required to frame a reply along with relevant supporting and documents and reply shall be filed via Form GST DRC-06 wherein he can also opt for personal hearing.

After considering reply filed by the taxpayer, officer will issue an order in Form GST DRC-07

Yes, Proper Officer can rectify an order passed by him via Form GST DRC-08. The order shall contain details of demand left after rectification.

An amendment/modification of summary of order shall be provided in Form GST DRC-08A.

The amount payable shall be paid within 3 months from date of service of order. Non-payment of such amount may result to initiation of recovery proceedings. However, if the taxpayer files an appeal alongwith requisite pre-deposit within the prescribed period, recovery proceedings will not be done.

Yes, the proper officer possesses the right to recover amount of due by sale of such assets belonging to taxpayer but are in possession of Proper officer.

He has a right to sell the asset via auction. The notice of auction will be provided by proper officer via Form GST DRC-10. [Section 79(1)(b)]

Yes, in case taxpayer fails to pay amount due to Government. The government shall possess the first charge on property of taxpayer. [Section 81]

Once such charge is created the taxpayer cannot sale the property or transfer the property by any mode affecting interest of Governments revenue.

Yes, in case the Taxpayer has failed to pay arrears of Tax, interest, penalty or fees then Government has a right to attach the immovable property. Notice of attachment shall be given via Form GST DRC-16.

The government can auction immovable property also by Notice through Form GST DRC-17.

Yes, the Proper officer may prepare a certificate and send it to collector of district via Form GST DRC-18.

The collector shall then start proceedings to recover the amount as if it was arrear of land revenue. [Section 79(1)(e)]

The proper officer can also send an application to Magistrate via Form GST DRC-19.

The Magistrate shall treat such arrear as recovery of fine imposed by him. [Section 79(1)(f)]

Yes, the department possess a legal right to send a notice to any person who is in debt to taxpayer or a person who holds money on behalf of taxpayer. Such person shall be given notice in Form GST DRC-13 directing such person to pay the amount to government. [Section 79(1)(c)]

Such payment made by debtor to government is sufficient proof that taxpayer has discharged the liability and liability of debtor towards taxpayer is also satisfied upto extent of payment made.

On successful payment by a third party, a certificate in Form GST DRC-14 shall be issued evidencing the payment.

Yes, taxpayer can approach Commissioner to allow him to pay amount outstanding in monthly installments along with applicable interest. Maximum installments can be 24. [Section 80]

Such application for deferred payments shall be made in Form GST DRC-20.

The taxpayer shall receive Form GST DRC-21 for acceptance or rejection of such application.

A Show Cause Notice (SCN) is a formal notice issued by the tax authorities under the Goods and Services Tax (GST) in India, to a taxpayer, requiring them to explain or justify a particular action or inaction that is in violation of the GST laws. The purpose of a Show Cause Notice is to give an opportunity to the taxpayer to explain their actions, and to provide evidence or arguments that show that the violation was not intentional or that the taxpayer was not at fault.

When a person is aggrieved by any decision or order passed by adjudicating authority against taxpayer. An appeal can be filed by Form GST APL-01.

An acknowledgement is generated by Appellate Authority for submission of appeal via Form GST APL-02 indicating the appeal number.

Any taxpayer or an unregistered person aggrieved by any decision or order passed against him (with respect to Registration, amendment or cancellation etc.) by an adjudicating authority, may appeal to the Appellate Authority, within three months from the date on which the said decision or order is communicated to such person.

Yes, an appeal can be filed within extended period of condonation i.e., 1 month provided that there shall be a reasonable cause supporting the non-filing of appeal within prescribed time.

Yes, Revisional authority can revise order passed by them via Form GST RVN-01 specifying details of grounds of such revision. [Section 108]

Provided that a reasonable opportunity of being heard is required to be provided to taxpayer.

The setting up of Goods and Services Appellate Tribunal (GSTAT) is under active consideration of the Council and governments, however the same are not functioning as of now.

Any person aggrieved by order passed by Appellate Authority or by revision made by Revisional Authority can file an appeal in Appellate Tribunal (GSTAT) via Form GST APL-05.

Any of following person can appear in Tribunal on behalf of taxpayer:

(1) Relative or employee.
(2) Practicing Advocate.
(3) Practising Chartered Accountant, company secretary or a cost accountant.
(4) Retired officer of commercial tax.
(5) Person authorized to operate as Goods and Service Tax Practitioner.
[Section 116]

Being aggrieved by decision of Tribunal, a taxpayer may file an appeal in High Court within 180 days from date of order of tribunal.

The form to file appeal in High Court is GST APL-08.

An appeal can be filed in Supreme Court if Taxpayer is aggrieved by order passed by Principal Bench of Tribunal or from judgement or order passed by High Court. [Section 118]