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.

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.