You have the right to apply for review and revision of any decision made by the Comptroller of GST under the Goods and Services Tax Act (GST Act).
The following [under S49(1) of GST Act] outline the matters that you can object :
- Requirement of security deposit;
- Claim for refund; and
- Input tax allowable etc.
How to object?
A valid objection must:
- be in writing to the Comptroller of Goods and Services Tax;
- state fully and in detail your reasons for objecting;
- be within the stipulated time limit (e.g. objection to the assessment must be made within 30 days of the Notice of Assessment); and
- be signed and dated.
Right of Appeals
If you disagree with the Comptroller's decision after your objection, you may appeal by lodging a written notice of appeal to the Board within 30 days of the decision. You must also lodge a petition of appeal stating the grounds of your appeal within a further 30 days.
The onus of proving that the Comptroller's decision is wrong is on the appellant.
For more details and the format of the appeal, please refer to MOF's website on the notice to Appeal to the Goods and Services Tax Board of Review .
Step 1 : Objection to Notice of Assessment
Step 2 : Appeal to Board of Review