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).

Matters for Objection

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

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

Filing an Objection

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.

Right to Appeal

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.

Details for the format of an appeal can be found in MOF's website for the Notice of Appeal to the Goods and Services Board of Review.

Flow Chart

Step 1: Objection to Notice of Assessment


Step 2: Appeal to Board of Review