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How to File Appeal Against Rejection of GST Registration

In this article, we will discuss the main requirement for filing for appeal against the Rejection of GST Registration, GST Amendment, Cancellation of Registration, etc., Any GST taxpayer may file an appeal if he is not satisfied with the order passed by the designated officer. Appeal for an order against registration application is required to be filed in Form GST APL-01

Appeal Against Rejection of GST Registration

Which type of Registration Rejection orders for which appeal can be filed

  • Order of Rejection of Application for Registration for all Taxpayers
  • Order of Rejection of Application for Amendment for all Taxpayers
  • Order of Rejection of Application for Cancellation for all Taxpayers
  • Order of Rejection of Application for Revocation of Cancellation
  • Order for rejection of reply to show cause notice issued in Form GST CMP-05
  • Order for Cancellation of Registration
  • Order of Cancellation of Registration as Tax Deductor at source or Tax Collector at source
  • Order for cancellation of provisional registration
  • Order of rejection of enrolment as GST Practitioner

Form in which appeal is required to be filed for GST Registration Rejection

Form GST APL -01 is required to be filed online and The appellant is required to submit a physical copy of supporting documents along with the appeal application, duly signed and verified to the office of the appellate authority within 7 days of filing an appeal on the GST Portal. Upon receipt of complete documents, the final acknowledgment will be issued to him.

Time Period in which Appeal Against Rejection of GST Registration Can be filed with Appealte Authority

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.

The appellate authority may condone delay for a period of a maximum of 1 month if he is satisfied that the taxpayer was prevented by sufficient cause from presenting the appeal within the aforesaid period of three months and allow it to be presented within a further period of one month.

Fastlegal Team

Fastlegal is an Online Legal Professional Services Provider Company providing Company Registration, LLP Registration, Nidhi Company Registration, Trademark Registration, GST Registration and Return Filing Services.

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