How to file an Appeal against refund application Rejected by GST officer. What is the Time Limit and Any Manual Submission of Documents Required .

Reply— As per section 107 of CGST Act, 2017,  any person aggrieved by any order or decision passed under GST Act has right to appeal to the appellate authority. It must be an order or decision passed by an “adjudicating authority”.  

Time limit—  within three months from the date on which the said decision or order is communicated to such person.  

Manner of filing Appeal to appellate authority— Rule 108 of CGST Rules

(1) 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.

(2) The grounds of appeal and the form of verification as contained in FORM GST APL-01 shall be signed in the manner specified in rule 26. 

(3) A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf: