GST Appeal and Assessment order in Form GST DRC-07

[Rahul Chachan]

Dear Team,

we have received two Assessment order in FORM GST DRC-07 under Rule 142 (5) in Telangana and Delhi branch. In Telangana branch payment of Tax, Interest and Penalty is to be paid within 30 days where as, In Delhi branch it mentioned that tax, interest and penalty should be paid within 90 days.

We want to file Appeal under GST Act. Kindly guide us with relevant time period for filing of appeal in case of Assessment order issued in Form GST DRC-07 (Rule 142 (5)) in both case.

[KASTURI SETHI]

Dear Querist,

(i) Rule 142 (5) talks of

"(5) A summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07*, specifying therein the amount of [tax, interest and penalty, as the case may be, payable by the person concerned]."

(ii) In your case section 73 or section 74 of CGST Act is relevant here.

(iii) As per Section 107(1) of CGST Act, an appeal is to be filed within three months and NOT 90 days. It may be 90, 91 or 92 days depending upon the date of communication of the order. Thus a period of 30 days or 90 days is incorrect.

(iv) You are to go by the Act. Rules are subject to the Act.

(v) Rules are not independent of the Act. Both are integrally linked.

(vi) Rules cannot override the Act.

AI Summary

Appeal timeframe under GST: governed by statute - appeal must be filed within three months, not by rule. Form GST DRC-07 is the electronic summary upload specifying amounts payable arising from assessment proceedings. For assessments under the Act's provisions, the statutory appeal limitation applies: an appeal must be filed within three months from communication of the order under the Act. Timelines for payment noted in the Form or rules do not change the appeal period; rules cannot override the statute.