In the intricate landscape of the Central Goods and Services Tax (CGST) Rules, 2017, understanding the appellate authority’s rules, procedures, and mechanisms is crucial for compliance and effective navigation of the legal framework. This guide offers a detailed examination of key rules, ensuring a profound comprehension and proficient application of the CGST provisions.
Rule 26: Method of Authentication
The CGST Rules, 2017, mandate that the grounds of appeal and the appeal form in GST APL-01 be authenticated and verified according to Rule 26. This rule outlines the process for authenticating appeal forms, ensuring the integrity and legality of submissions. Documents required under various provisions of CGST Rules, 2017 must be submitted electronically, adhering to one of the following methods:
- Digital signature certificate (DSC)
- E-signature in accordance with the Information Technology Act, 2000
- Verification by any other mode of signature
- Verification as notified by the Board
The documents necessitating authentication per Rule 26 include all applications, replies to notices, returns, details of outward and inward supplies, appeals, and any other relevant document. For companies, verification must be conducted via DSC, with specific relaxations in place during certain periods for Electronic Verification Code (EVC).
Rule 108: Appeal to the Appellate Authority
Appealing to the Appellate Authority under sub-section (1) of section 107 requires filing FORM GST APL-01 electronically, accompanied by pertinent documents. A provisional acknowledgment is issued immediately upon filing. Appeals can also be submitted manually in cases where electronic filing is not possible, as notified by the Commissioner.
The appeal must be signed and verified in the manner specified in Rule 26. A final acknowledgment, indicating the appeal number, is issued in FORM GST APL-02 once the decision or order appealed against is uploaded on the common portal. If the decision or order is not available on the portal, a self-certified copy must be submitted within seven days, after which the final acknowledgment is issued.
Rule 109: Application to the Appellate Authority
Under sub-section (2) of section 107, the Commissioner may also file an appeal to the appellate authority, following the procedure specified in Rule 109. This requires submitting FORM GST APL-03 electronically, along with the relevant documents. Manual submission is permitted if notified by the Commissioner or if electronic filing is not feasible.
The procedure mandates the submission of a certified copy of the impugned order within seven days. The appellate authority, or an authorized officer, will issue a final acknowledgment, indicating the appeal number, upon receipt of the certified copy.
Recent Amendments and Procedural Updates
Rule 109 has undergone amendments, with the latest changes introduced by Notification No. 26/2022-Central Tax dated 26.12.2022 and further refined by Notification No. 38/2023-Central Tax dated 04.08.2023. The updated procedure now requires applications to be filed in FORM GST APL-08, along with supporting documents, electronically. Manual filing is allowed under specific conditions notified by the Commissioner.
When the decision or order appealed against is uploaded on the common portal, a final acknowledgment in FORM GST APL-02 is issued, marking the date of the provisional acknowledgment as the filing date. If the decision or order is not uploaded, a self-certified copy must be submitted within seven days to finalize the acknowledgment. Failure to submit within this period shifts the filing date to the date of submission of the certified copy.
Conclusion
Mastering the appellate procedures under the CGST Rules, 2017, requires meticulous attention to detail and strict adherence to the prescribed methods of authentication, filing, and acknowledgment. By following the outlined rules and staying updated with recent amendments, appellants and legal practitioners can navigate the appellate landscape with confidence and precision.
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