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Dear Professional Colleagues,

Greetings of the Day !

Rajasthan GST Department has issued a circular GST Circular R-1/2023 dated November 1, 2023 regarding clarification on manual appeal filing where order is unavailable on common-portal.

Highlights

Recently amendments vide notification no. F. 12(11)FD/Tax/2023-37 dated 20.09.2023 have been made in rule 108 and rule 109 of Rajasthan Goods and Services Tax Rules. 2017 incorporating provisions for manual filing of appeal where decision for orders to be appealed against are not available on the common portal. The relevant excerpt is as follows -

“108. Appeal to the Appellate Authority.- (1)An appeal…….
Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-01. along with the relevant documents, only if-
(i) the Chief Commissioner of State Tax has so notified, or
(ii) the same cannot be filed electronically due to non-availability of the decision or order to be appealed against on the common portal.
and in such case, a provisional acknowledgement shall be issued to the appellant immediately.
109. Application to the Appellate Authority.- (1) An application.......
Provided that an appeal to the Appellate Authority may be filed manually in FORM GST APL-03, along with the relevant documents, only if-
(i) the Chief Commissioner of State Tax has so notified, or
(ii) the same cannot be filed electronically due to non-availability of the decision or to be appealed against on the common portal.
and in such case, a provisional acknowledgement shall be issued to the appellant immediately.”

Through incorporation of clause (ii) to proviso to rule 108 and clause (ii) to proviso to rule 109, it has been very obviously provided in the rule itself that in cases where appeal cannot be filed electronically for non-availability of the order to be appealed against on the common portal the appeal may be filed manually.

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AMRG Team

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