Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Department Appeals Under CGST Act: Three-Month Filing Deadline, No Fees Required for Appeals or Rectifications</h1> Appeals by the Department to the Appellate Tribunal under the CGST Act, 2017 must be filed within three months from the order's communication date or a government-notified date, using FORM GST APL-07. The CGST or SGST department has six months to appeal an adjudicating authority's order. Appeals are filed after the Commissioner reviews case records. Cross-objections must be filed within 45 days of notice receipt. The Tribunal may admit late appeals if justified. No fees are required for departmental appeals or error rectification applications. The Tribunal may confirm, modify, annul, or remand decisions and sends copies of orders to relevant authorities.