Tax notices
First appeal against a GST order, APL-01, Sec 107
What this means, checked by a CA
If a GST officer has passed an order against you, you can appeal to the Appellate Authority within three months. We compute the pre-deposit, draft the grounds and facts, file APL-01 online and attend the hearing, so recovery of the balance demand stays on hold.
₹7,999
One time, + 18% GST
- Delivered in 5 working days after the order and reply records
- Due: Within three months from the date the order is communicated; the appellate authority may allow one more month for sufficient cause
How we do it: IDFD
Every case runs through the same four steps: Information, Discussion, Forms, Deliverables. You see each one ticked as it happens.
InformationWhat we need from you · 7 items
Order and DRC-07 summary
Order appealed; date starts limitation
Date order was communicated
Three-month clock
SCN, reply and hearing record
Base for grounds and evidence
Admitted and disputed amounts
Pre-deposit computation
Cash ledger or DRC-03 proof
Pre-deposit payment
Returns, invoices, 2B, reconciliations
Evidence for grounds
Authorised signatory DSC or EVC
Sign grounds and verification
DiscussionWhat we discuss · 6 items
When was the order and the DRC-07 uploaded or served?
Limitation; late upload can save delay
Which parts of the demand do you accept?
Admitted part paid in full
Is the order tax plus penalty, or penalty only?
10% of tax, or 10% of penalty
Was a personal hearing given and were all replies considered?
Natural justice grounds; writ option
Do you have new documents not shown to the officer?
Rule 112 limits additional evidence
Is the bank account or ledger already blocked or attached?
Urgency of filing and pre-deposit
FormsForms we file · 7 items
Fix the communication date and the last date
Date of communication plus three months; one extra month only with a condonation request
Where: Internal. Due: Day 1
Compute the pre-deposit
Admitted amount in full plus 10% of disputed tax (cap ₹20 crore CGST and ₹20 crore SGST); penalty-only order: 10% of penalty
Where: Internal. Due: Before filing
Pay the pre-deposit from the electronic cash or credit ledger in the appeal form or by DRC-03 linked to the demand
Where: https://www.gst.gov.in. Due: Before or with filing
Draft grounds of appeal and statement of facts; upload with the order and documents
Where: https://www.gst.gov.in. Due: Within three months
Sign with DSC or EVC and submit APL-01; download provisional acknowledgement
Where: https://www.gst.gov.in. Due: Within three months
If the order is not on the portal, submit a self-certified copy
Where: Appellate Authority. Due: Within seven days of filing
Attend hearing and file written submissions
Where: Appellate Authority. Due: As per hearing notice
DeliverablesWhat you get · 3 items
APL-01 provisional acknowledgement and APL-02 appeal number
When: On filing
Hearing notices and submissions
When: Months
Appellate order with APL-04 summary
When: After hearing
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