The appeal process is an essential mechanism for taxpayers to challenge adverse decisions and seek redressal. Here’s a comprehensive overview of the appeals process under the Indian GST Act:

First Appellate Authority (FAA):

– Section: Section 107 of the Central Goods and Services Tax (CGST) Act, 2017.

– Description: The FAA is typically a senior officer designated by the GST department. They hear appeals against decisions made by lower-level GST officers.

– Forms: The appeal to the FAA is typically made using Form GST APL-01.

Goods and Services Tax Appellate Tribunal (GSTAT):

– Section: Section 109 of the CGST Act, 2017.

– Description: GSTAT serves as the second level appellate authority. It provides an independent forum for hearing appeals against the orders of the FAA.

– Forms: The appeal to GSTAT is typically made using Form GST APL-05.