A GST Order is a final decision or directive issued by the GST authorities after reviewing a taxpayer’s case related to non-compliance, notice replies, or assessments. It usually follows a Show Cause Notice (SCN) and is issued when the department concludes that taxes, interest, or penalties are payable, or when they approve or reject an application (like refund or registration).
Common Types of GST Orders:
⇒ Assessment Order (Section 62 or 63) – Final tax demand if return not filed or upon best judgment
⇒ Refund Order – Acceptance or rejection of a refund claim
⇒ Order for Cancellation of Registration – Issued when GST registration is cancelled
⇒ Penalty or Demand Order (Form DRC-07) – Specifies amount to be paid with interest/penalty
⇒ Rectification Order – Correcting earlier issued orders due to errors
What You Should Do:
- Carefully read the order and understand the reasoning
- Comply with the directions (pay dues, respond further, or file appeals if needed)
- You can file an appeal against the order within a specified period (usually 3 months) through Form GST APL-01
Non-compliance with GST orders can lead to recovery proceedings, blocking of GSTIN, or even legal action. Timely action is crucial.