GST
Withdrawing a GST appeal after filing
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Facts
An appeal can be withdrawn in APL-01W before the final acknowledgement in APL-02 is issued. After that, withdrawal needs the Appellate Authority's permission.
Provisions and law
- Rule 109C, CGST Rules 2017Appellant may withdraw the appeal in APL-01W before final acknowledgement; later only with the authority's permission
- Rule 108, CGST Rules 2017Appeal is filed electronically in APL-01 with the order; provisional and final acknowledgement follow
Analysis
People withdraw to pay under a waiver scheme, to fix a mistake in the appeal, or because the issue is settled. Example: you filed with wrong amounts and want to refile within the time limit. Withdraw in APL-01W and refile. The pre-deposit stays in the ledger or is adjusted, depending on the case. Check the effect before withdrawing.
Conclusion
- Decide why you want to withdraw
- If APL-02 is not issued, file APL-01W
- If APL-02 is issued, apply to the authority for permission
- Refile within time if needed
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