Introduction Of Appeals, Review and Revision in GST :

The purpose of this write-up is to provide an overall basic understanding of the statutory provisions (contained in the Model GST Law) which deal with the processes of tax appeals at various levels. For a detailed understanding, the text of the Model GST Law available on the websites of the Union Finance Ministry (www.finmin.nic.in) or the Central Board of Excise and Customs (www.cbec.gov.in) should be referred to. However, for ready reference, extracts of the relevant sections from the model GST Act / IGST Act are given in the Appendix at the end of this write-up.