Indore (Madhya Pradesh): The process of the establishment of a GST Tribunal in MP at Bhopal has been speeded-up. The notification of rules has been issued. The notification states that all appeals filed prior to April 1, 2026, must be filed electronically by June 30, 2026.
Said senior tax consultant Advocate Amit Dave, while addressing a seminar organized by Commercial Tax practitioners Association (CTPA) here on Friday.
Dave said that The time given for filing an appeal in the Tribunal after the appellate order was 3 months, but since the Appellate Tribunal is being constituted very late, hence it has been stated through the notification that all appeals challenging the order of the GST Department issued before of April 1, 2026 must be filed by June 30, 2026 and appeals being filed challenging the orders issued by the GST Department after April 1, 2026 will automatically be filed by June 30, 2026.
A 10% tax amount must be deposited along with the filing of the appeal. And if there is an order that relates only to penalty, in which there is no liability for tax or interest, then the appeal can be filed by paying the 10% penalty amount.
A new provision has been introduced in the appeal that if you want to file a cross objection, it must be done within 45 days of the appeal.
Dave said that Appeals must be filed entirely electronically. Manual appeals will require permission and a certified copy must be attached within 7 days of filing. Otherwise, a certified copy will no longer be required for electronic appeals.
Another new provision has been introduced for appeals. Accordingly, a fixed fee of 10% will be required for filing appeals. This fee will apply only to restoration and regular appeals.
Tax consultant Ankur Agarwal stated that several significant changes have been made in the Invoice Management System.
(Story By Staff Reporter)
