An appeal must be filed within the statutory time with the required pre-deposit. The firm drafts grounds of appeal and represents the appellant as an authorised representative.
Note: Litigation outcomes cannot be predicted or assured.
Scope of service
- Appeals to the Appellate Authority under section 107
- Appeals to the GST Appellate Tribunal under section 112
- Stay and pre-deposit matters
- Written submissions and case-law research
Regulatory framework
- CGST Act, 2017 — sections 107, 112 and 116
- CGST Rules, 2017 — Rules 108 to 116
Typical professional activities
- Appeal memorandum
- Paper book preparation
- Personal hearing
Applicable industries
- Manufacturing
- Automobile & Auto Components
- Engineering
- IT & Software
- Pharmaceuticals
- Infrastructure
- Sugar & Agro Industries
- Trading & Distribution
- Service Industries
- Startups & Growing Businesses
Relevant articles and resources
- Interest on delayed GST payment under section 50
- Input tax credit and GSTR-2B: conditions and reconciliation
- Knowledge Centre: GST
Frequently asked questions
What is the time limit to file a GST appeal?
An appeal to the Appellate Authority under section 107 of the CGST Act must be filed within three months of communication of the order, extendable by one month for sufficient cause.
Can a Cost Accountant appear in GST proceedings?
Yes. Section 116 of the CGST Act, 2017 recognises a Cost Accountant as an authorised representative.
The information on this page describes the nature of the service. It is not advice on any specific matter. See the disclaimer.