The Goods and Service Tax Network (GSTN) has enabled the filing of appeal for cases involving NIL or zero demand amount.
In cases where a dispute regarding liability exists but the demand amount is reflected as “NIL” or “Zero” in the demand order, and payment has been made by the taxpayer prior to the issuance of the demand order, the previous validation restricting the filing of an appeal against such demand orders has been removed from the GST Portal. Accordingly, taxpayers are now enabled to file an appeal in Form GST APL-01 against demand orders reflecting a NIL or Zero demand amount.
Taxpayers facing the issue may now file an appeal in Form GST APL-01 against such demand orders.
In case of any query or difficulty while filing the appeal, taxpayers may raise a ticket with the GST Helpdesk for assistance.
Membership Required to Access Notification Details & Copy
To view the complete Notification Details and Download Copy, you must have an active membership. Please subscribe to continue.
Read More: Supreme Court Upholds Quashing of Rs. 363 Crore GST Demand Against Vodafone

