GST Appeal and Assessment order in Form GST DRC-07

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..... Dear Team, we have received two Assessment order in FORM GST DRC-07 under Rule 142 (5) in Telangana and Delhi branch. In Telangana branch payment of Tax, Interest and Penalty is to be paid within 30 days where as, In Delhi branch it mentioned that tax, interest and penalty should be paid within 90 days. We want to file Appeal under GST Act. Kindly guide us with relevant time period for .....

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..... filing of appeal in case of Assessment order issued in Form GST DRC-07 ( Rule 142 (5) ) in both case. - Reply By KASTURI SETHI - The Reply = Dear Querist, (i) Rule 142 (5) talks of (5) A summary of the order issued under section 52 or section 62 or section 63 or section 64 or section 73 or section 74 or section 75 or section 76 or section 122 or section 123 .....

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..... or section 124 or section 125 or section 127 or section 129 or section 130 shall be uploaded electronically in FORM GST DRC-07 * , specifying therein the amount of [tax, interest and penalty, as the case may be, payable by the person concerned]. (ii) In your case section 73 or section 74 of CGST Act is relevant here. (iii) As per Section 107(1) of CGST Act , an ap .....

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..... peal is to be filed within t hree months and NOT 90 days. I t may be 90, 91 or 92 day s depending upon the date of communication of the order. Thus a period of 30 days or 90 days is incorrect. (iv) You are to go by the Act. Rules are subject to the Act. (v) Rules are not independent of the Act. Both are integrally linked. (vi) Rules cannot override the Act. - GST Appeal and Asses .....

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..... sment order in Form GST DRC-07 - Query Started By: - Rahul Chachan Dated:- 17-1-2024 Last Replied Date:- 18-1-2024 Goods and Services Tax - GST - Got 1 Reply - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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