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GST Assessment and Appeals in Noida with REGISTRATION MITRA

Fee will depend on the case

Inclusions

  • Free advisory by experts
  • Preparation and filing of appeal
  • Appearance before Appellate Authority
  • Getting final order

Get in touch with us

    GST Assessment and Appeals In India

    Assessment means determination of tax liability under GST Act and includes self-assessment, re-assessment, provisional assessment, summary assessment, and best judgment assessment. Normally,we file GST Returns and pay GST every month based on self-assessment of GST liability. After that the tax authorities has right to re-assess or perform an assessment by itself and determine if there is a short payment of GST.

    In case, authority finds any discrepancy or short payment it will pass an order to pay the balance GST.

    Any person aggrieved with any decision or order passed against him under GST by an adjudicating authority can appeal to the First Appellate Authority or to higher courts for reversal of decisions of lower court. Appeals arise when there are any legal disputes.

    All appeals must be made in prescribed forms along with the required fees.

    Fee will be – The full amount of tax, interest, fine, fee and penalty arising from the challenged order, as admitted by appellant, AND –10% of the disputed amount in cases where an officer or the Commissioner of GST is appealing then fees will not be applicable.

    Appeals under GST Act

    Level Order by Appeal To Under Section
    1st Adjudicating Authority First Appellate Authority 107
    2nd First Appellate Authority Appellate Tribunal 109-110
    3rd Appellate Tribunal High Court 111-116
    4th High Court Supreme Court 117-118

    Details Required

    • Login Details of GST
    • Certified copy of decision or order in dispute
    • Other details or documents will depend upon the case

    Appeal Peocedure

    • Step 1
      Advice
      • The first step is to understand the client’s requirement and advice accordingly.
    • Step 2
      Appeal preparation and submission
      • In this step, collect all the facts and draft appeal to be filed with the authorities.
      • After that file the appeal in Form GST APL-01 along with relevant documents.
    • Step 3
      Appearance
      • On receipt of appeal, the authority will call for hearing on a specific date.
      • Appear and attend hearing.
    • Step 4
      Order
      • After hearing both the parties, the Appellate authority will make inquiry, pass an order as it thinks proper, confirming, annulling or modifying the decision or order.
      • A copy of order will be communicated to the appellant, respondent and to the adjudicating authority.

    Registraion Mitra has Vast Experience in Handling Appeals in Noida

    We have GST expert who has experience to handle assessments, litigations and Appeals in GST matters. Thus, if you too are looking for GST experts then contact Registration Mitra for seamless service.

    How Registration Mitra helps in this Entire Process

    Proper Advice and research

    our GST expert reaches to you and understands your requirements and advice accordingly.

    Drafting of appeal

    We will collect the required supporting documents and draft the appeal for submission with the authority.

    Online application

    We will file the online appealon GST portal and submit the same for further processing.

    Appearance

    We will appear before the authority on behalf of the client.

    Follow-up

    After submission, we will keep following the authorities for getting the order in client’s favor and update you accordingly.

    Frequently Asked Questions

    Every person registered under the Act shall himself assess the tax payable by him for a tax period and after such assessment he shall file the return required under section 39. Self-assessment will be the norm under GST.

    Yes, provisional assessment, summary assessment, and best judgment assessmentwould be done by Tax authorities.

    An appeal can be filed online on GST Portal after logging into account.

    For the aggrieved person, the time limit is 3 months from the date of communication of order or decision. For the department (Revenue), the time limit is 6 months within which review proceedings have to be completed and appeal filed before the Authority.

    Yes,they can condone a delay of up to one month from the end of the prescribed period provided there is “sufficient cause” as laid down in the section 107(4).

    Yes,the authority has the powers to allow additional grounds if it is satisfied that the omission was not wilful or unreasonable.

    No. Section 107(11) specifically states that the AA shall, after making such inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against, but shall not refer the case back to the authority that passed the decision or order.

    In cases where the appeal involves –
    • tax amount or input tax credit or
    • the difference in tax or the difference in input tax credit involved or
    • amount of fine, fees or amount of penalty determined by such order,
    does not exceed Rs 50,000/-, the Tribunal has discretion to refuse to admit such appeal. (Section 112(2) of the Act)