Insights
GST disputes
Notes on Indian law filed under GST disputes. The practice itself is described on its own page.
Appealing a goods and services tax demand takes 10 per cent of the central tax in dispute at each of two appeals, capped at INR 20 crore at each
A goods and services tax (GST) demand under the Central Goods and Services Tax Act, 2017 (CGST Act) is appealed first to the Appellate Authority under section 107 within three months, which one further month can extend, on payment of the admitted amount and 10 per cent of the remaining tax in dispute, capped at INR 20 crore of central tax.
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