Manual filing of GST appeals permitted until the GSTN online appeals module becomes operational for the specified transitional period. Acceptance of appeals filed manually is authorised under Rule 108(1) for appeals to the Appellate Authority under Section 107(1) of the Rajasthan GST Act when submitted in Form GST APL-01, superseding the prior departmental notification and allowing manual lodgment from the start of the GST regime until the GSTN portal's online appeals module becomes operational.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manual filing of GST appeals permitted until the GSTN online appeals module becomes operational for the specified transitional period.
Acceptance of appeals filed manually is authorised under Rule 108(1) for appeals to the Appellate Authority under Section 107(1) of the Rajasthan GST Act when submitted in Form GST APL-01, superseding the prior departmental notification and allowing manual lodgment from the start of the GST regime until the GSTN portal's online appeals module becomes operational.
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