Question 1

Is there a GST consultant near Puzhal for gst appeal filing?

Accepted Answer

Yes. We serve Puzhal and the surrounding areas from our office at Porur, Chennai - 600 116, Tamil Nadu, and most GST appeal work is completed online — you send documents on WhatsApp and we handle the portal work. If you prefer in-person help, we offer doorstep document pickup across Puzhal and you are welcome to visit our office. Reach us on +91 - 9600 606 444 between 9 AM and 8 PM, Monday to Saturday.

Question 2

Can I get GST appeal APL-01 done online without visiting the office?

Accepted Answer

Yes, the entire process can be handled online. You share scanned documents on WhatsApp or email, we prepare and file everything on the GST portal, and you receive the acknowledgement and filed copies digitally. Businesses in Puzhal regularly complete GST appeal with us without a single office visit. If a physical verification or personal hearing is required by the department, we guide you through it.

Question 3

What happens after I file Form APL-01 on the GST portal?

Accepted Answer

The portal issues a provisional acknowledgment immediately, and the appeal is formally admitted when the final acknowledgment in APL-02 is issued after document verification. The appellate authority then fixes personal hearings, where your authorised representative argues the grounds and files written submissions and case law. Up to three adjournments may be granted per side. The authority must pass a speaking order, which it should endeavour to issue within one year of filing, and the outcome is communicated in a summary along with the order. The authority can confirm, modify or annul the order but cannot send the case back to the original officer.

Question 4

Apart from the pre-deposit, is there any court fee for filing a GST first appeal?

Accepted Answer

No separate court fee or filing fee is charged for an appeal in Form APL-01; the only statutory outflow is the pre-deposit, being the admitted amount in full plus 10 percent of the disputed tax. The law also caps the pre-deposit: with effect from 1 November 2024, the ceiling for a first appeal is Rs.20 crore each under CGST and SGST, reduced from the earlier Rs.25 crore. Detention penalty appeals under Section 129(3) carry their own requirement of 25 percent of the penalty. Professional drafting charges are the real variable, and ChennaiGST quotes those in writing before starting any Puzhal appeal.

Question 5

How much pre-deposit do I have to pay for a GST appeal?

Accepted Answer

To file an appeal you must pay the admitted tax, interest and penalty in full, plus a pre-deposit of 10 percent of the disputed tax amount. Only the tax in dispute counts for the 10 percent; disputed interest and penalty do not require any pre-deposit, except that an appeal against an e-way bill detention penalty order under Section 129(3) requires payment of 25 percent of the penalty. Once the appeal is filed with this payment, recovery proceedings for the balance amount are deemed stayed until the appeal is decided. The pre-deposit can be paid from the electronic cash ledger, and courts have also accepted credit ledger payment for the tax component. ChennaiGST computes the exact pre-deposit for Puzhal clients so nothing extra is blocked.

Question 6

If I lose the first appeal, what does it cost to go to the GST Appellate Tribunal?

Accepted Answer

An appeal to the GST Appellate Tribunal requires payment of the admitted dues in full plus an additional pre-deposit of 10 percent of the disputed tax, over and above the 10 percent already paid at the first appeal stage. Following the Finance (No. 2) Act 2024 amendments effective 1 November 2024, this additional deposit was reduced from the earlier 20 percent, and is capped at Rs.20 crore each under CGST and SGST. On payment, recovery of the balance demand stays until the Tribunal decides. With the Tribunal benches now being operationalised, orders in limbo for years can finally be tested; keep certified copies of every order ready.

Question 7

What does it cost to file a GST appeal in Puzhal?

Accepted Answer

Apart from the statutory pre-deposit of 10 percent of the disputed tax, which is your own money adjusted against the demand, the professional fee depends on the order's complexity, the number of issues and hearing effort involved. At ChennaiGST, appeal engagements start at Rs.9,999 and cover studying the order, drafting the grounds of appeal and statement of facts, computing and paying the pre-deposit, filing APL-01 with annexures, and representation at hearings before the appellate authority in Chennai. We take up appeals for businesses across Puzhal and give a written scope before starting. Share your order on +91 - 9600 606 444 for a quote.

Question 8

I discovered an old ASMT-13 order only after the return-filing window closed. What can I do now?

Accepted Answer

Once the sixty-day window and the further sixty-day extended window under Section 62 have both lapsed, filing the return no longer withdraws the order, and the estimated demand in the liability register becomes recoverable. Your remedy shifts to an appeal in Form APL-01 within three months of the order's communication, with the prescribed pre-deposit, arguing the actual figures from your books against the officer's estimate. Appellate authorities regularly scale down best judgment estimates when the genuine return data is placed on record. Check the Additional Notices tab for any other unnoticed orders at the same time; Puzhal non-filers often find several. Call +91 - 9600 606 444 urgently.

Question 9

What penalties does Section 122 of the CGST Act prescribe, and for which offences?

Accepted Answer

Section 122(1) lists twenty-one offences, including supplying without an invoice, issuing an invoice without supply, collecting tax but not depositing it beyond three months, failing to deduct or collect TDS or TCS, wrongly availing input tax credit and failing to register when liable. The penalty is Rs.10,000 or an amount equivalent to the tax evaded or credit wrongly taken, whichever is higher. For short payment of tax, Section 122(2) prescribes 10 percent of the tax or Rs.10,000, whichever is higher, in non-fraud cases, and a penalty equal to the tax or Rs.10,000, whichever is higher, where fraud is involved. An equal penalty applies under the SGST Act.

Question 10

At what amount of tax evasion can GST prosecution be launched?

Accepted Answer

Following the Finance Act 2023 amendments, prosecution under Section 132 is generally launched only where the amount of tax evaded, or input tax credit wrongly availed or utilised, exceeds Rs.2 crore, raised from the earlier Rs.1 crore. The important exception is the offence of issuing invoices without any actual supply of goods or services, where the lower threshold continues, reflecting the government's focus on fake billing networks. The same amendments also decriminalised certain lesser offences, including obstruction of an officer and failure to supply information. Prosecution is in addition to, not instead of, the monetary penalties and demand proceedings.

Question 11

How do I check whether any GST notices have been issued to my business?

Accepted Answer

Log in to gst.gov.in and go to Services, then User Services, then View Notices and Orders for registration-related communications. Crucially, adjudication notices such as ASMT-10, DRC-01A and DRC-01 appear under a separate tab called View Additional Notices and Orders, which many taxpayers never open. Also verify that the email and mobile number on your registration are current, since the portal sends alerts there. We advise Puzhal businesses to check both tabs at least once a month, because a reply deadline starts running from the date of issue on the portal, not from when you happen to see it.

Question 12

Is GST charged before or after the discount shown on my invoice?

Accepted Answer

Discounts given before or at the time of supply and recorded on the face of the invoice are excluded from the value of supply under Section 15(3)(a). You therefore charge GST on the net amount after discount. For example, a Rs.10,000 item with a 10 percent trade discount shown on the invoice is taxed on Rs.9,000. The condition is documentation: the discount must appear on the invoice itself. Informal reductions settled outside the bill do not reduce taxable value. Retail schemes such as festival discounts and trade margins should always be structured to print on the invoice.

Question 13

What is the difference between the electronic cash ledger and the electronic credit ledger?

Accepted Answer

The electronic cash ledger reflects actual money you have deposited through challans, plus TDS and TCS credits you have accepted; it can pay tax, interest, penalty, late fee and any other amount. The electronic credit ledger reflects input tax credit claimed through your returns, and it can be used only for paying output tax, never for interest, penalty or late fee. Both are visible under Services, then Ledgers, after login. Refund of an excess cash balance is possible, while credit is refundable only in specified cases such as exports and inverted duty structure.

Question 14

How do I round off tax amounts on a GST invoice?

Accepted Answer

Section 170 of the CGST Act prescribes normal rounding to the nearest rupee: where the tax contains a part of a rupee, fifty paise or more is rounded up to one rupee, and less than fifty paise is ignored. The rounding is applied to the tax amount on each invoice, separately for each tax head, so CGST and SGST are each rounded individually rather than rounding only the invoice total. Most billing software handles this automatically, but spreadsheets and manual bills often round the grand total instead, creating one-rupee mismatches that clutter reconciliations across thousands of invoices.

Question 15

How much time do I get to raise an invoice for services?

Accepted Answer

A tax invoice for services must be issued within thirty days from the date of supply of the service. For banks, insurers, financial institutions and NBFCs, the limit is forty-five days. Where services are supplied continuously, the invoice follows the contract: if the due date of payment is ascertainable, invoice on or before that date; if not, invoice when payment is received; and if payment is linked to completion of an event or milestone, invoice on or before its completion. Consultants and agencies that bill quarterly should check their contracts against these rules, since late invoicing defers nothing legally.

Question 16

Is there really a penalty for not displaying my GST number at my shop?

Accepted Answer

Yes. Rule 18 of the CGST Rules requires every registered person to display the registration certificate in a prominent location at the principal place of business and every additional place, and to display the GSTIN on the name board at the entry of each such premises. There is no separate penalty provision for this lapse, so officers invoke the general penalty under Section 125, which can extend to Rs.25,000 under CGST with a matching state penalty. Inspection teams visiting Puzhal markets routinely check name boards first, so a few hundred rupees of signage is the cheapest compliance in the entire GST law.

Question 17

My shop's landlord in Puzhal is not GST registered. Do I pay GST on the rent myself?

Accepted Answer

Yes, if you are registered. With effect from 10 October 2024, renting of any immovable property other than a residential dwelling by an unregistered person to a registered person was notified under reverse charge, so a registered tenant must pay 18 percent on the rent in cash through GSTR-3B and can claim ITC subject to the usual conditions. Composition taxpayers were subsequently excluded from this entry with effect from 16 January 2025. You must also raise a monthly self-invoice since the landlord is unregistered. Many shop and godown tenants in Puzhal remain unaware of this recent entry; call +91 - 9600 606 444 to regularise past months.

Question 18

Does compensation cess still apply on any goods?

Accepted Answer

For most goods, no. With the rate restructuring of 22 September 2025, compensation cess was discontinued on items such as cars, and the demerit burden was merged into the single 40 percent rate. The cess continues only on pan masala and specified tobacco products during the transition period while past compensation cess loan obligations are being discharged. A practical point for traders: balances of unutilised compensation cess credit cannot be cross-utilised against CGST, SGST or IGST liability, so businesses holding old cess credit should evaluate their position rather than assuming it will set off future tax.

Question 19

Are there any hidden charges for GST appeal APL-01?

Accepted Answer

No. The fee quoted before we start is the fee you pay. Government fees, portal charges or statutory late fees, where they apply, are separate and disclosed to you in advance with the exact amount. We issue a proper GST invoice for our professional fee. If the scope of work changes — for example, an unexpected notice or additional periods — we tell you the revised fee before doing anything further.

Question 20

How much does GST appeal APL-01 cost in Puzhal?

Accepted Answer

Our fee for GST appeal APL-01 in Puzhal starts at Rs.9,999 and is quoted in full before we begin — there are no hidden charges added later. The fee covers professional work end to end: document review, preparation, filing and follow-up until completion. Government fees or portal charges, where applicable, are separate and always shown to you upfront. For an exact quote based on your turnover and business type, call +91 - 9600 606 444 and a consultant will confirm it on the call.

Question 21

What documents are required for GST appeal APL-01 in Puzhal?

Accepted Answer

For GST appeal APL-01 you will generally need: Certified or downloaded copy of the order appealed against, Copy of the show cause notice and your replies leading to the order, Demand details in DRC-07, where applicable, GST portal login credentials, Returns and reconciliations relevant to the disputed issue. The exact list depends on your constitution — proprietorship, partnership, LLP or company — and on the specifics of your case. Send what you have on WhatsApp to +91 - 9600 606 444 and we will confirm within the same working day exactly what else is needed, so nothing is rejected later for a missing paper.

Aspect	With ChennaiGST	DIY / Unattended
Risk of notices	GSTR-1, GSTR-3B and GSTR-2B reconciled before filing, removing the mismatches that trigger most scrutiny notices.	Inconsistent figures across returns quietly build a mismatch history that surfaces later as ASMT-10 scrutiny or a demand notice.
Keeping up with changes	Rate changes, portal updates and new thresholds such as the Rs.5 crore e-invoice limit are tracked by us and applied to your case proactively.	Changes are discovered after the fact — often through a rejected filing, a blocked e-way bill or a departmental letter.
Goods in transit	E-way bills generated correctly and matched to invoices, so consignments pass roadside inspections without detention or penalty.	A defective or missing e-way bill can mean detention at a checkpoint, with penalties that dwarf the tax on the consignment.
Due-date tracking	A maintained compliance calendar with internal cut-offs days before the 11th and the 20th; we chase you for data, not the other way around.	Deadlines remembered from memory or phone alarms; one busy week and the return slips past the due date.
Registration and amendments	Query-resistant applications prepared correctly the first time, with supporting documents matched to what proper officers actually verify.	Repeated clarification memos and resubmissions, with weeks lost because a rent agreement or premises photograph did not meet expectations.
Annual return preparation	Monthly reconciliations roll naturally into GSTR-9, filed comfortably before 31 December with figures already agreed through the year.	Twelve months of unmatched data reconstructed in December, with differences discovered too late to be corrected cleanly.

GST Appeal APL-01 Services in Puzhal

Get a Free GST Consultation

Trade Profile and GST Jurisdiction for Puzhal

Why Puzhal Businesses Choose ChennaiGST

Same-Day Response, Every Working Day

Reverse Charge Tracked, Not Forgotten

E-Commerce Seller Reconciliation, Including TCS

Multi-GSTIN and Branch Coordination

Notice Support Does Not Stop at Filing

No Handing Off to Untrained Juniors

Our GST Appeal Process

Order study and strategy

Pre-deposit arrangement

Appeal drafting

APL-01 filing

Hearing and outcome

Documents Required for GST Appeal APL-01

What GST Appeal APL-01 Costs in Puzhal

What You Get

Reduced Dependence on One Employee

A Professional Face on Every Invoice

Faster GST Refunds

Notices Answered Within the Time Limit

Slips Settled Before They Become Notices

Books and Returns That Agree at Year End

With ChennaiGST vs Doing It Yourself

What the Department and the Courts Have Said — relevant to Puzhal businesses

Renting property to a government department is still taxable

Compensation cess on pan masala and tobacco shifted to retail sale price

Amnesty forms SPL-01 and SPL-02 enabled for interest and penalty waiver

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Frequently Asked Questions

Related GST Services & Nearby Areas

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