Appeal against Cancellation of GST Registration in India
As per the GST Act, any business involved in the supply of goods or services shall take registration under GST if their turnover earned during the year is exceeding the threshold limit specified by the GST Act. The assessee who has taken registration under GST Act would be provided with a GST Registration Certificate from GST REG-06. And in various cases, it can be seen that the GST Authority cancels the registration of an assessee under GST. In such a case, if the assessee is not satisfied with the decision made by the GST Authority, they can go for appeal with the Appellate Authority within a prescribed time limit. This very point is the basis of discussion in this article.
Eligibility to go for appeal
An assessee who is or was holding GST registration or is an unregistered individual or such other entity and is not happy with any decision taken by the GST Authority pertaining to the GST registration held by it or its cancellation holds the eligibility and right to appeal before the Appellate Authority within a period of three months from the date of giving of resolution or the communication of such an order by the authority.
Filing and Appeal – Criteria
The preconditions which are to be satisfied by the individual or assessee for appealing against any order issued by the Appellate Authority would be as the following:
– AN order cancelling registration of the assessee as Tax Deductor at Source or Tax Collector at Source was issued
– An order for cancelling the Provisions Registration was issued
– A request for cancelling the registration was given
– An order of granting of temporary registration or Suo moto registration was issued by the authority
– An order for rejection of application for GST Registration or Amendment or Cancellation was issued
– An order was issued by the GST Authority rejecting the enrolment as a GST Practitioner.
The companies and LLPs (Limited Liability Partnerships) would mandatorily require DSC or Digital Signature Certificate to appeal against any order of cancellation of the registration which was issued by the GST Authority.
Steps or Procedure for Filing an Appeal
- Log on to the official GST Website or GST Online Portal, ‘www.gst.gov.in’.
- After login in click on Services – My Applications.
iii. Now under this click, ‘Appeal to Appellate Authority’ from the drop-down menu, which is the ‘Application Type’.
- After this the button is given at the bottom right namely, ‘NEW APPLICATION’ shall be selected.
- Now a new page would appear GST APL-01: Appeal to Appellate Authority, where you have to choose the type of order as ‘Registration Order’ from the drop-down menu that is appearing. And the order number should be entered in the field given after which, the ‘SEARCH’ button should be clicked.
- Now on the page namely, ‘Order Dispute’, there will be a drop-down menu given from which the category to which the case in question belongs shall be selected.
vii. Say, the one namely ‘Cancellation of registration for incorrect reasons’ shall be chosen.
viii. Now an option to download Form GST APL-01 shall appear, which should be downloaded and clicked on the ‘Enable Editing’ button. Now all the applicable details shall be furnished and should be saved after going to the File menu and giving Save As. It should be saved in PDF format.
- Go to the Order Details page and click on the button ‘Choose File’ and select the saved file and click ‘Open’.
- There is the option to upload any required additional documents also by giving Choose File option and Open option.
- The format of these files should be JPEG or PDF with a maximum size of 5 MB and up to 4 documents can be attached or uploaded.
xii. Now the application to be submitted can be previewed by clicking on the ‘PREVIEW’ button, which would download a PDF document as a preview document. Now check the verification box and choose the Authorized Signatory, after which the ‘Proceed to File’ option or button shall be clicked.
xiii. A message for selecting, ‘Submit with DSC’ or ‘Submit with EVC’ shall appear, so choose one as applicable.
xiv. Once the procedure to file with DSC or EVC has been selected and done with, a confirmation message shall appear with an option allowing to download the acknowledgment for filing.
So, we can conclude that the GST Authority allows the assessee to appeal against various orders being processed or passed by them which is actually giving them a proper base of being heard without the need to hire any professionals and paying the high amount of fees. This is actually giving the citizens and the taxpayers a proper platform for submitting their concerns and voicing their concerns regarding any decision made by the authority which they think is not proper. Hence, it is vital that the assesse’s are educated about the same which is their right.