by Mr. CA Swapnil Munoot
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🌠 Many times, question is asked 🙄, whether GST Appeal document is physical required to be submitted to GST officer ( after submission online on portal ) ??
ANSWER => It depends upon two Cases as under ✅✅
🌠 CASE I – Where the order appealed against is uploaded on GST Portal [ Rule 108(3) ]
- Here, after online filing of appeal in APL 01, provisional acknowledgment will be issued on portal. Then in few days Final acknowledgment, indicating appeal number, shall be issued in APL-02 online by authority.
- As per legal provision, in this case physical submission of appeal is not required.
🌠 CASE II – Where the order appealed against is not uploaded on GST portal. [ Proviso to Rule 108(3) ]
- Here, after submission of appeal in APL 01 on portal, Appellant shall submit a self-certified copy of the said order within a period of 7 days from the date of online filing of APL-01 .
- Then final acknowledgment, indicating appeal number, shall be issued in APL-02 online.
- Accordingly in this case physically certified copy of order is required to be submitted ( here also, as per provision, physical submission of all appeal document is not required. Only certified copy of order is required to be submitted physically )
🌠 It is to be noted that – the appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued.
🌠 Our Recommendation
For practical purpose and for obtaining of Final Acknowledgement in Form APL 02 at earliest, it is suggested to submit Appeal document Physically also after online submission. This is important so, as many times submission runs in number of pages and same is difficult to upload on GST Portal.
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