The Central Government has notified a few changes to the CGST Rules 2017, effective from August 5, 2023. The changes include:

Making it mandatory to file appeals electronically.
Previously, appeals could be filed either electronically or manually. However, with the latest changes, appeals will now have to be filed electronically in Form GST APL-01.

The Government of India has made it mandatory to file appeals electronically in GST. This change was announced in the Finance Act, 2023 and came into effect on August 1, 2023.

Previously, appeals could be filed either electronically or manually. However, with the latest changes, appeals will now have to be filed electronically in Form GST APL-01. This form can be downloaded from the GST portal.

There are several benefits to the mandatory electronic filing of appeals. First, it will help to reduce the paperwork and delays associated with manual filing. Second, it will make it easier for taxpayers to track the status of their appeals. Third, it will improve the efficiency of the GST appellate system.

Making it mandatory to file appeals electronically.

Allowing manual filing of appeals in certain cases.

 There are a few cases where appeals can still be filed manually. These cases include:

Where the Commissioner has not notified the e-filing facility.

Where the appeal cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal.

Introducing a provisional acknowledgement for manually filed appeals. 
In cases where an appeal is filed manually, a provisional acknowledgement will be issued to the appellant immediately. This will help to ensure that the appeal is processed expeditiously.

In cases where an appeal is filed manually, a provisional acknowledgement will be issued to the appellant immediately. This will help to ensure that the appeal is processed expeditiously. The provisional acknowledgement will contain the following information:

  • The date and time of filing of the appeal.
  • The name and address of the appellant.
  • The name and designation of the officer against whose order the appeal is filed.
  • The number of the order appealed against.
  • The filing fee paid, if any.

The final acknowledgement of the appeal will be issued to the appellant after the appeal is registered and processed.

Recent Changes in CGST

The introduction of the provisional acknowledgement for manually filed appeals is a welcome move. It will help to ensure that the appeals are processed expeditiously and that the appellants are aware of the status of their appeals.

Here are some of the benefits of allowing manual filing of appeals in certain cases:

  • It provides a much-needed relief to illiterate and physically disabled persons who may not be able to file appeals electronically.
  • It helps to ensure that appeals are not rejected on technical grounds.
  • It helps to ensure that appeals are processed expeditiously.

These changes are aimed at improving the efficiency of the appellate process and reducing the time and cost involved in filing appeals.

Here are some of the key takeaways from the recent changes in CGST Rules 2017:

  • Appeals will now have to be filed electronically in Form GST APL-01.
  • There are a few cases where appeals can still be filed manually.
  • A provisional acknowledgement will be issued for manually filed appeals.

If you have any questions about the recent changes in CGST Rules 2017, please consult with a tax advisor.

I hope this blog was informative. Let me know if you have any other questions.tuneshareGoogle it