To file an appeal against a registration order, perform following steps:
Access the www.gst.gov.in URL. The GST Home page is displayed.
Login to the GST Portal with valid credentials i.e. your User Id and Password.
In the Order No field, enter the Order Number issued by adjudicating authority.
Click the SEARCH button.
1.You can add multiple line items from the Category of the case under dispute drop-down list by clicking the ADD button.
2.You can click the DELETE button to delete the details added.
Now select the location to save the file and in the File Name list, type or select a name for the document.
In the Save as type list, select PDF.
Note: You should have a PDF reader installed on your computer to open the PDF file.
Note: You can upload file with maximum size of upload as 5 MB.
Only PDF & JPEG file format is allowed.
Maximum file size for upload is 5MB.
Maximum 4 supporting documents can be attached in the application. The remaining documents can be handed over in hard copy
Select the Verification checkbox.
Select the Name of the Authorized Signatory from the drop-down list.
Enter the Place where application is filled.
Click the PROCEED TO FILE button.
In case of SUBMIT WITH DSC
a. Select the certificate and click the SIGN button.
In case of SUBMIT WITH EVC
a. Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
Once the application is filed, Status of the application gets updated to “Appeal Submitted”.
Your application for appeal is submitted to the First Appellate Authority’s queue and becomes a pending item in his/her queue of work-items.
The Officer may admit/ not admit the application and thus either Approve or Reject your request.
You can access the generated ARN and view the filed application from the following navigation: Dashboard > Services > User Services > My Applications > select Application type “Appeal to Appellate Authority > From and To date> Case Details > APPLICATIONS.
Once an appeal against a registration order is filed, an email and SMS is sent to the taxpayer (or an unregistered person, as the case may be) and Appellate Authority.
The appellant is required to submit physical copy of supporting documents along with appeal application, duly signed and verified to the office of the appellate authority within 7 days of filing appeal on the GST Portal. Upon receipt of complete documents, the final acknowledgement will be issued to him.