Issuance of provisional/ final acknowledgment by the appellate authority w.r.t. filing of appeal for timely processing of appeals

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Background:

Recently, the GST Council’s 48th meeting was held in Delhi on December 17, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman, in which it was recommended to provide clarity on the requirement of submission of the certified copy of the order appealed against and the issuance of final acknowledgment by the appellate authority, to facilitate timely processing of appeals and ease the compliance burden for the appellants.

The above-mentioned recommendation has been notified vide following notification:

Notification:

The CBIC vide Notification No. 26/2022 – (Central Tax) dated December 26, 2022 has issued ‘the Central Goods and Services Tax (Fifth Amendment) Rules, 2022’ to further amend the Central Goods and Services Tax, Rules, 2017 (“the CGST Rules”) in to order to align with recommendations of the 48th GST Council Meeting held on December 17, 2022, in a following manner:

  • Amended Rule 108(3) of the CGST Rules w.r.t. Appeal to the Appellate Authority:
    • Where the decision or order appealed against is uploaded on the common portal, a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal:
    • Provided that where the decision or order appealed against is not uploaded on the common portal, the appellant shall submit a self-certified copy of the said decision or order within a period of seven days from the date of filing of FORM GST APL-01 and a final acknowledgment, indicating appeal number, shall be issued in FORM GST APL-02 by the Appellate Authority and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal.
    • Provided further that where the self-certified copy of the decision or order is not submitted within a period of seven days from the date of filing of FORM GST APL-01, the date of submission of such copy shall be considered as the date of filing of appeal.
  • In a similar manner, Rule 109 of the CGST Rules has also been amended w.r.t. requirement of submission of the certified copy of the order appealed against and the issuance of provisional and final acknowledgment by the appellate authority, to facilitate timely processing of appeals and ease the compliance burden for the appellants.

The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009584/ENG/Notifications

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