What's included
- ITC mismatch defence
- Pre-deposit computation
- Personal hearings
Who needs it
- Scrutiny notices for mismatches between returns
- Show cause notices and demands
- Notices on input tax credit from suppliers who didn't file or were found non-existent
- Orders that need a first appeal or an appeal to the GST Appellate Tribunal
Documents required
- The notice or order from the GST portal
- GST returns for the period
- Purchase and sales registers and invoices
- Bank statements and transport documents supporting the transactions
How it works
- ReviewUnderstand the allegation, the amount and the deadline.
- ReconcileCompare your books and returns with the department's figures.
- Reply and hearingFile the reply on the portal and represent you at the hearing.
- AppealDraft the appeal, compute the pre-deposit and file within the time limit.
Timeline: Replies within the time stated in the notice; appeals within the statutory period.
Frequently asked questions
What is the time limit for a GST appeal?
A first appeal against an order is generally to be filed within three months of the order being communicated, with a further one month that can be condoned for sufficient cause.
How much pre-deposit is needed for a GST appeal?
For a first appeal, the admitted amount plus 10% of the disputed tax is generally required, subject to a cap. A further pre-deposit applies for an appeal to the tribunal.
What if the notice was only uploaded on the GST portal?
Courts have held that officers must give a fair opportunity of hearing. Check the portal's notices section regularly; if an order was passed without your knowledge, there may be grounds to challenge it.