1 / 5

Appeal before Goods and Service Tax Appellate Tribunal

We are full service firm focuses in domain of Business Setup in India, FEMA, Expatriates Taxation, Accounting Outsource, International Taxation, Auditing, Transaction advisory and so on.<br><br>Underpinned by our values and with our global presence, we serve on FDI advisory, cross-border accounting, International tax planning and Management consulting needs of our overseas clients all over the world.

vjmglobal
Download Presentation

Appeal before Goods and Service Tax Appellate Tribunal

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Appeal before Goods and Service Tax Appellate Tribunal (“GSTAT”)

  2. 1. In which cases an appeal is filed before the Goods and Service Tax Appellate Tribunal (“GSTAT”)? • As per the section 109 of the Central Goods and Service Tax Act, 2017 (“CSGT Act, 2017”), if a person is not satisfied with the decision of Appellate Authority then he can file an appeal to Appellate Tribunal. • The GST Appellate Tribunal simply means the second appeal forum under GST which is higher than the appellate authorities. It is also the forum of resolving disputes related to state GST and center GST

  3. 2. What are the Levels of GSTAT (Section 109 of CGST Act) • Under Section 109(1) of CGST Act,  the government has constituted an Appellate Tribunal known as Goods and Services Tax Appellate Tribunal (“GSTAT”) on recommendations of the GST council. It is formed for the hearing of appeals against the orders passed by the Appellate Authority 2.1 National Bench and its Regional Benches • 2.2 State Bench and its Area Benches

  4. 3. Who can file an appeal with the Appellate Tribunal? • An application with Appellate Tribunal can be filed by any person who is aggrieved by the order of Appellate Authority. Therefore, appeal can be filed by either: • Assessee or • Departmental Authority • 3.1 Appeal to Appellate Tribunal by an Assessee • 3.2 Appeal to Appellate Tribunal by Departmental authority

More Related