GST Late Fee & Interest Charges in India | |
Summary Return & Outward Supplies Report: ₹50 per day (₹25 CGST + ₹25 SGST). NIL Returns: ₹20 per day (₹10 CGST + ₹10 SGST). Annual Return: ₹100 per day (₹50 CGST + ₹50 SGST), capped at 0.04% of turnover. Late GST Payment: 18% per annum. Wrong ITC Claims or Excess Tax Reduction: 24% per annum. Appeal process: GST Appeal Process in India: When & How to File an Appeal The Goods and Services Tax (GST) appeal process allows taxpayers to challenge decisions made by tax authorities. Appeals are applicable when a taxpayer disagrees with assessments, penalties, refund rejections, or registration cancellations. When Can a GST Appeal Be Filed? A taxpayer can file an appeal in cases such as: Disputed tax liability assessments. Rejection of refund claims. Cancellation of GST registration. Imposition of penalties and fines. Demand notices issued by tax authorities. Steps in the GST Appeal Process: First Appeal (Appellate Authority): File an appeal within three months of receiving the order. Submit Form GST APL-01 along with supporting documents. Pay a pre-deposit of 10% of the disputed tax amount. Appeal to the GST Appellate Tribunal: If dissatisfied with the First Appellate Authority’s decision, escalate the appeal within three months. Pay 20% of the remaining disputed tax amount as a pre-deposit. Appeal to High Court: File an appeal within 180 days of the Tribunal’s decision. The High Court only hears cases involving substantial questions of law. Appeal to the Supreme Court: The final level of appeal, applicable for cases involving constitutional interpretation or significant legal precedents. ![]() | |
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Target State: Uttar Pradesh Target City : Abraham Last Update : 16 October 2025 6:07 PM Number of Views: 31 | Item Owner : Corpzo Contact Email: Contact Phone: 09999139391 |
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