Whether i have to submit hard copy of any document after filling online application of gst appeal regarding revocation of cancellation of gstin
Reply- As per Rule 108 of CGST Rules, An appeal to the Appellate Authority under sub-section (1) of section 107 shall be filed in FORM GST APL-01, along with the relevant documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.
If appeal has been filed electronically, there is no requirement to submit hard copy also for the same. The mode of filing is a choice between electronic and other form (usually, Manual form), as may be notified by the Chief Commissioner. Both are not required at the same time.
Posted Date: Apr 29, 2021