Essential Insights on GST Notification No. 29/2023: Streamlined Appeal Process for Tax Orders

Simplified Explanation of Notification No. 29/2023-Central Tax

Purpose: Notification No. 29/2023 outlines a special procedure for filing appeals against orders issued by the proper officer under Sections 73 or 74 of the Central Goods and Services Tax Act, 2017. This notification sets the guidelines on how to handle appeals to ensure compliance with recent judicial directions and to streamline the appeal process.

Key Points:

1. Filing an Appeal:
   • Form and Submission:
     • Appeals must be filed in duplicate using the form provided in ANNEXURE-1.
     • These appeals should be presented manually to the Appellate Authority within the time limits specified in Section 107 of the CGST Act, computed from the date of this notification or the date of the order, whichever is later.
   • Pre-Condition for Filing:
     • No Deposit Required:
       • Unlike previous requirements, appellants are not required to make any deposit as a pre-condition for filing an appeal.

2. Documentation and Acknowledgement:
   • Supporting Documents:
     • Appeals must be accompanied by relevant documents, including a self-certified copy of the order being appealed against.
     • The appeal and accompanying documents should be signed by the authorized person specified in rule 26 of the CGST Rules, 2017.
   • Acknowledgement:
     • Upon receipt of a properly filed appeal, the Appellate Authority or an authorized officer will issue a manual acknowledgement in FORM GST APL-02.
     • The appeal will only be considered filed once this acknowledgement is issued.

3. Summary of the Order:
   • Order Summary:
     • The Appellate Authority will issue a summary of the order along with its decision, using the format provided in ANNEXURE-2.

Examples:

1. Filing an Appeal:
   • Business Name: ABC Ltd.
   • Situation: ABC Ltd. receives an order from the proper officer under Section 73. They wish to appeal the decision.
   • Action: ABC Ltd. files an appeal manually in duplicate using the form in ANNEXURE-1. The appeal is submitted within the specified timeframe from the date of the order or notification.
2. No Deposit Required:
   • Business Name: XYZ Pvt. Ltd.
   • Situation: XYZ Pvt. Ltd. is appealing an order under Section 74.
   • Action: They do not need to make any deposit to file the appeal, in line with the new notification.
3. Documentation and Acknowledgement:
   • Business Name: DEF Enterprises.
   • Situation: DEF Enterprises files an appeal and includes all required documents.
   • Action: Upon receipt, the Appellate Authority provides an acknowledgment in FORM GST APL-02, confirming the appeal has been filed.
4. Summary of the Order:
   • Business Name: GHI Traders.
   • Situation: GHI Traders receives a decision from the Appellate Authority.
   • Action: Along with the decision, GHI Traders receives a summary of the order in the format specified in ANNEXURE-2.