Against a GST demand, refund rejection or cancellation order, the remedies are rectification, first appeal and second appeal before the GST Appellate Tribunal.
GST, Chhattisgarh
107GST First Appeal u/s 107 (APL-01)File a GST first appeal u/s 107 in Chhattisgarh against a demand, refund rejection or cancellation order: grounds, 10% pre-deposit and hearings.112Appeal before GST Appellate Tribunal (GSTAT) u/s 112Second appeal before the GST Appellate Tribunal for Chhattisgarh taxpayers: grounds, additional pre-deposit, paper book and representation.161Rectification of GST Orders u/s 161Error apparent on the face of a GST order? Apply for rectification u/s 161 within three months: data-entry errors, wrong figures and more.83 / 79Stay of GST Recovery and Bank AttachmentBank account attached or recovery started for a GST demand? Understand the stay on pre-deposit, Section 83 provisional attachment and remedies.
Appeal route at a glance
| Stage | Forum | Time limit | Pre-deposit |
|---|---|---|---|
| First appeal (s.107) | Appellate Authority / Commissioner (Appeals) | 3 months (+1 month condonable) | Admitted tax + 10% of disputed tax |
| Second appeal (s.112) | GST Appellate Tribunal | 3 months | Additional 10% of remaining disputed tax |
Pre-deposit percentages are subject to the maximum amounts specified in the Act.
Received a notice or an order?
Call us to talk it through. Keep the notice and its response date handy.