Kerala GST Department Allows Manual Filing of APL-03 for Appeals Already Filed in APL-01 if Online Filing Fails
By: Admin
Date: August 14, 2024
Category: State GSTAT Notification Circular
Read Time: 4 Minutes
On August 13, 2024, the Kerala GST Department issued Notification No. 3/2024-State Tax. This notification permits manual filing of Form APL-03 in specific cases. This option applies when taxpayers have already filed an appeal in Form APL-01 against DRC-03, and online filing of APL-03 is not technically feasible.
Key Highlights of the Notification:
- Manual Filing Enabled: If a taxpayer has filed an appeal under Section 107(1) of the Kerala GST Act, 2017, using Form APL-01, and cannot file APL-03 online, officers can now manually file APL-03 against the same DRC-03.
- Authority: The notification, issued under the powers granted by clause (i) of the proviso to sub-rule (1) of Rule 109 of the Kerala GST Rules, 2017, supports this change.
- Effective Immediately: This notification takes effect immediately and provides a solution for technical issues encountered in the back-office portal.
Explanatory Note:
The notification resolves issues where officers could not file APL-03 online due to portal validation errors, despite filing APL-01. Thus, this manual filing option ensures that appeals proceed without unnecessary delays.
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