The Goods and Services Tax Network (GSTN) has removed the previous validation restricting taxpayers from filing appeals against demand orders reflecting a NIL or Zero demand amount.

What’s the Update?

Taxpayers who have a dispute regarding their GST liability and made payment before the demand order was issued can now file an appeal in Form GST APL-01, even when the demand order shows a NIL or Zero amount.

This update enables eligible taxpayers to pursue appeals against disputed GST liabilities without being restricted solely because the demand amount is zero.

What Should Taxpayers Do?

Taxpayers facing this issue can now file an appeal in Form GST APL-01 through the GST Portal. In case of any difficulty, they can raise a ticket with the GST Helpdesk.

Source: https://services.gst.gov.in/services/advisoryandreleases/read/671

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