First Appellate Authority (in this case). In order to make an appeal to the First Appellate Authority, a person has to file form GST APL 1 within 3 months (extendable up to 1 month) of the issuance of order.
We have covered how an appellant can raise an application to a higher court/authority for the reversal or revision of an order, as passed by a lower court/authority.
GST Appellate Tribunal (GSTAT) or simply the Appellate Tribunal is the second appeal forum under GST i.e. for any dissatisfactory order passed by the First Appellate Authorities, an application for revision of the same can be raised to the National Appellate Tribunal.
In case of any legal disputes, wherein the person involved is not happy with the decision passed on by a lower court, the person can raise an application to the higher court for the cancellation or reversal of the same.
If a taxpayer fails to file his\her returns, the taxpayer receives a notice from the government in form GSTR 3A. Know more about the payment structure here!
If a registered taxpayer does not file his/her GST returns on the given due date, he is liable to be penalised as per the notice sent by the government in form GSTR 3A.
A demand notice is a show-cause notice issued by the GST officials in case of short payment or non-payment of GST.
GSTR-1 is a monthly or quarterly return (based on taxpayer’s annual turnover) that should be filed by every registered dealer. Know more about the duedate, format and eligibility here!
HSN code stands for Harmonized System of Nomenclature, which consists of a globally used coding system and harmonized commodity description.
GSTR 9C form has a reconciliation statement for reconciling turnover, input tax credits and tax payments. Let’s see in brief about GSTR 9C
Aspects like handling Freight, TCS, and Discounts in E-invoicing can be a concern for many. Especially now, that the e-invoicing turnover limit has been reduced to small businesses.
GSTR 9C - Taxpayer who’s aggregate turnover exceeds 2 cr. and need to audit his accounts under GST.
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