Objecting to Audit Assessment

The matters that you may object to are listed in S49(1) of GST Act. Objections may be made for matters concerning:

• Registration/Deregistration
• Assessment
• Requirement of security deposit
• Claim for refund
• Input tax allowable

A valid objection must:

1. Be made in writing to the Comptroller of Goods and Services Tax;
2. State the detailed reasons for objecting;
3. Be made within the stipulated time limit (e.g. objection to the assessment must be made within 30 days of the Notice of Assessment); and
4. Be signed and dated.

If you disagree with the Comptroller's decision after your objection, you may appeal by lodging a written notice of appeal to the GST Board of Review 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 is on you to prove that the Comptroller's decision is wrong.

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.

Flow Chart

Step 1: Objection to Notice of Assessment

Step 2: Appeal to Board of Review