{"id":9456,"date":"2026-04-21T10:05:33","date_gmt":"2026-04-21T10:05:33","guid":{"rendered":"https:\/\/margbooks.com\/blogs\/?p=9456"},"modified":"2026-04-21T10:36:33","modified_gmt":"2026-04-21T10:36:33","slug":"under-section-107-of-cgst-act","status":"publish","type":"post","link":"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/","title":{"rendered":"When Should a Taxpayer File an Appeal Under Section 107 of CGST Act?\u00a0"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #1c6e70;color:#1c6e70\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #1c6e70;color:#1c6e70\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#What_is_Section_107_of_CGST_Act\" title=\"What is Section 107 of CGST Act?&nbsp;\">What is Section 107 of CGST Act?&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#When_Should_a_Taxpayer_Appeal_under_Section_107_of_CGST_Act\" title=\"When Should a Taxpayer Appeal under Section 107 of CGST Act?\">When Should a Taxpayer Appeal under Section 107 of CGST Act?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#1_An_incorrect_tax_demand_has_been_raised\" title=\"1. An incorrect tax demand has been raised&nbsp;\">1. An incorrect tax demand has been raised&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#2_Wrong_or_excess_Penalty_Imposed\" title=\"2. Wrong or excess Penalty Imposed&nbsp;\">2. Wrong or excess Penalty Imposed&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#3_Rejection_or_Partial_Approval_of_Refund\" title=\"3. Rejection or Partial Approval of Refund&nbsp;\">3. Rejection or Partial Approval of Refund&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#4_Denial_of_Input_Tax_Credit_ITC\" title=\"4. Denial of Input Tax Credit (ITC)\">4. Denial of Input Tax Credit (ITC)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#5_Misinterpretation_of_GST_Law\" title=\"5. Misinterpretation of GST Law\">5. Misinterpretation of GST Law<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#6_Breach_Of_Natural_Justice\" title=\"6. Breach Of Natural Justice\">6. Breach Of Natural Justice<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#Time_Limit_to_File_Appeal_Under_Section_107\" title=\"Time Limit to File Appeal Under Section 107&nbsp;\">Time Limit to File Appeal Under Section 107&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#Pre-Deposit_Requirement_for_Filing_an_Appeal\" title=\"Pre-Deposit Requirement for Filing an Appeal&nbsp;\">Pre-Deposit Requirement for Filing an Appeal&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#Why_Filing_an_Appeal_at_the_Right_Time_is_Important\" title=\"Why Filing an Appeal at the Right Time is Important?\">Why Filing an Appeal at the Right Time is Important?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#Avoid_These_Mistakes_to_Enhance_Your_Successful_Appeal_Filing\" title=\"Avoid These Mistakes to Enhance Your Successful Appeal Filing\">Avoid These Mistakes to Enhance Your Successful Appeal Filing<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#Role_of_GST_Billing_Software_in_Appeals\" title=\"Role of GST Billing Software in Appeals&nbsp;\">Role of GST Billing Software in Appeals&nbsp;<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#Best_Procedures_for_Submitting_a_Claim_Under_Section_107_of_the_CGST_Law\" title=\"Best Procedures for Submitting a Claim Under Section 107 of the CGST Law\">Best Procedures for Submitting a Claim Under Section 107 of the CGST Law<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/margbooks.com\/blogs\/under-section-107-of-cgst-act\/#Conclusion\" title=\"Conclusion&nbsp;\">Conclusion&nbsp;<\/a><\/li><\/ul><\/nav><\/div>\n\n<p>Any person liable to pay Goods and Services Tax (GST) must fully understand the provisions of section 107 of the CGST Act. For many businesses, receiving a GST officer&#8217;s order means that it must be complied with. However, under the GST law, there has been a structured way which has been drafted to include a process for taxpayers to object to the orders made by officers.<\/p>\n\n\n\n<p>Also, Taxpayers should file an appeal to mitigate the risk of overpaying GST, being subject to penalties for GST, or losing their entitlement to Input Tax Credits (ITC). Meanwhile, using a GST billing software can help you to easily complete the process, or avoid it if possible.&nbsp;<\/p>\n\n\n\n<p>This blog is intended to inform taxpayers of their right to appeal under section 107 of the CGST Act, as well as provide information to assist taxpayers with appeals (including timelines, process, and best practices).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_Section_107_of_CGST_Act\"><\/span><strong>What is Section 107 of CGST Act?<\/strong><strong>&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>With reference to Section 107 of the CGST Act, an appeal may be filed by taxpayers in relation to any ruling or order issued by an adjudicating authority under the CGST Act and the rules made thereunder.&nbsp;<\/p>\n\n\n\n<p>As such, if you do not agree with a ruling made by an adjudicating body under the GST Ruling \/ Order, you may appeal to the upper tier of authority for the ruling to be reviewed or modified.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Cloud-Based Billing Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"When_Should_a_Taxpayer_Appeal_under_Section_107_of_CGST_Act\"><\/span><strong>When Should a Taxpayer Appeal under Section 107 of CGST Act?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>An appeal should be filed under section 107 of the CGST Act when:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"1_An_incorrect_tax_demand_has_been_raised\"><\/span><strong>1. An incorrect tax demand has been raised&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>You are subject to an incorrect tax demand from the GST department, for example, if the tax department has issued a tax demand for \u20b92,00,000, yet your actual liability is only \u20b91,20,000 based on information you have on record, particularly in your <a href=\"https:\/\/margbooks.com\/gst-billing-software.html\">GST Billing Software<\/a>.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2_Wrong_or_excess_Penalty_Imposed\"><\/span><strong>2. Wrong or excess Penalty Imposed&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>You are subject to an excessive penalty from the GST department. While penalties are imposed due to gaps in compliance, there are multiple situations where penalties can be:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Too much.<\/li>\n\n\n\n<li>Imposed based upon incorrect assumptions.<\/li>\n\n\n\n<li>Applied without proper justification.<\/li>\n<\/ul>\n\n\n\n<p>In these instances, an appeal can assist in either reducing or eliminating the penalty.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"3_Rejection_or_Partial_Approval_of_Refund\"><\/span><strong>3. Rejection or Partial Approval of Refund&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The Refund Claim you submitted was rejected (or only partially approved). Often, taxpayers will have their refund claims rejected due to either a documentation issue or a difference of opinion regarding interpretation. If the documentation is valid and the claim is legitimately made, then it is correct to file an appeal.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"4_Denial_of_Input_Tax_Credit_ITC\"><\/span><strong>4. Denial of Input Tax Credit (ITC)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Input tax credits have been denied, reduced, or blocked improperly. Input tax credits are critical to managing working capital; therefore, appealing against a GST authority\u2019s improper actions will enable a taxpayer the ability to recover the appropriate input tax credits.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Misinterpretation_of_GST_Law\"><\/span><strong>5. Misinterpretation of GST Law<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>As GST provisions are complex and oftentimes authorities interpret them differently from the taxpayer\u2019s Understanding. However, if the order is issued based on an incorrect legal interpretation, an appeal is justified.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"6_Breach_Of_Natural_Justice\"><\/span><strong>6. Breach Of Natural Justice<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>If there was any breach of a fair process in these respects:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No proper opportunity was given to the person.&nbsp;<\/li>\n\n\n\n<li>No reasonable or fair notice was given<\/li>\n<\/ul>\n\n\n\n<p>Then an appeal can be made in relation to the legality of the order.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn marg-btn-second\" target=\"_blank\" rel=\"noopener\">Book Free Demo<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Time_Limit_to_File_Appeal_Under_Section_107\"><\/span><strong>Time Limit to File Appeal Under Section 107&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The period of limitation for filing an appeal under Section 107 is three months from the date of their communication and one additional month, provided that sufficient cause is shown for not filing. If you fail to file within this time, then you may lose your right to appeal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Pre-Deposit_Requirement_for_Filing_an_Appeal\"><\/span><strong>Pre-Deposit Requirement for Filing an Appeal<\/strong><strong>&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Taxpayers must pay an appeal deposit before an appeal can be submitted.<\/p>\n\n\n\n<p>A deposit is due for:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Legal requirements: 100% of the admitted tax;&nbsp;<\/li>\n\n\n\n<li>10% of the disputed tax (it is subject to certain limits).<\/li>\n<\/ul>\n\n\n\n<p>The pre-deposit requirement ensures that only appropriate and valid appeals are brought forward to the appeal court by the taxpayer.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Why_Filing_an_Appeal_at_the_Right_Time_is_Important\"><\/span><strong>Why Filing an Appeal at the Right Time is Important?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Failure to file an appeal (if required) can cause the following issues:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Increased financial burden<\/li>\n\n\n\n<li>The GST Department could issue recovery proceedings<\/li>\n\n\n\n<li>Blocking your working capital<\/li>\n\n\n\n<li>Legal complications<\/li>\n<\/ul>\n\n\n\n<p>By acting in a timely fashion, you will protect compliance and your cash flow. A reliable GST Billing Software can help you with timely filings.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Avoid_These_Mistakes_to_Enhance_Your_Successful_Appeal_Filing\"><\/span><strong>Avoid These Mistakes to Enhance Your Successful Appeal Filing<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The most common mistakes people make while filing an appeal are as follows:<\/p>\n\n\n\n<p>1. Missing a deadline&nbsp;<\/p>\n\n\n\n<p>2. Wrongly calculating tax liability&nbsp;<\/p>\n\n\n\n<p>3. Incomplete documentation&nbsp;<\/p>\n\n\n\n<p>4. Failing to respond\/acknowledge a notice from the GST Department.&nbsp;&nbsp;<\/p>\n\n\n\n<p>5. Manual errors while inputting data and reporting<\/p>\n\n\n\n<p>By avoiding these five common mistakes, you have increased your chance of success in your appeals process.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Role_of_GST_Billing_Software_in_Appeals\"><\/span><strong>Role of GST Billing Software in Appeals&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Manual management is prone to mistakes as well. GST Billing software has played an important role in the appellate process by reducing errors related to GST compliance. They automate many of the labour-intensive tasks involved in managing GST compliance manually.&nbsp;<\/p>\n\n\n\n<p>MargBooks software can help businesses with:&nbsp;<\/p>\n\n\n\n<p>In maintaining current, accurate records,&nbsp;<\/p>\n\n\n\n<p>Track GST notices and due dates,&nbsp;<\/p>\n\n\n\n<p>Generate GST reports that are error-free and prepare documentation for use in disputes<\/p>\n\n\n\n<p>Fewer Chances for a mismatch between input tax credits from the sale of an item and the tax paid on that item with proper accounts.<\/p>\n\n\n\n<p>Using proper <a href=\"https:\/\/margbooks.com\/accounting-software.html\">accounting software<\/a> will also provide you with proper methods of reconciliation and improve your ability to make quality decisions when appealing.<\/p>\n\n\n\n<div class=\"btn-div\">\n\n    <a href=\"https:\/\/me9.in\/MBB\" class=\"marg-btn\" target=\"_blank\" rel=\"noopener\">Get Online Accounting Software<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Best_Procedures_for_Submitting_a_Claim_Under_Section_107_of_the_CGST_Law\"><\/span><strong>Best Procedures for Submitting a Claim Under Section 107 of the CGST Law<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To ensure easy and fast processing:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Keep Correct records of all transactions<\/li>\n\n\n\n<li>Carefully examine GST orders<\/li>\n\n\n\n<li>Verify accurate liability before submitting a request<\/li>\n\n\n\n<li>Include all documentation in support of your request<\/li>\n\n\n\n<li>Utilise a reliable GST Billing and Accounting Software to ensure accuracy<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span><strong>Conclusion&nbsp;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To summarize, Section 107 of the CGST Act is designed to protect taxpayers that had their GST assessments incorrectly assessed by providing them with a way to formally dispute the incorrect assessment and give them a fair dispute process. Taxpayers can appeal against a decision when they feel the tax assessment was incorrect, or they are wrongly assessed with penalties. Apart from these, they are denied a refund, or are denied unduly ITC credits. By using <a href=\"https:\/\/margbooks.com\/\">MargBooks software<\/a>, taxpayers can effectively initiate timely legal action and initiate preparation for successful resolution of GST disputes while remaining compliant with the law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Any person liable to pay Goods and Services Tax (GST) must fully understand the provisions of section 107 of the CGST Act. For many businesses, receiving a GST officer&#8217;s order means that it must be complied with. However, under the GST law, there has been a structured way which has been drafted to include a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9457,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[2557],"tags":[2576],"class_list":["post-9456","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst-compliance","tag-section-107-of-cgst-act"],"blocksy_meta":[],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/04\/Section-107-of-CGST-Act\u200b-150x150.webp",150,150,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/04\/Section-107-of-CGST-Act\u200b.webp",1200,576,false]},"categories_names":{"2557":{"name":"GST Compliance","link":"https:\/\/margbooks.com\/blogs\/category\/gst-compliance\/"}},"tags_names":{"2576":{"name":"Section 107 of CGST Act","link":"https:\/\/margbooks.com\/blogs\/tag\/section-107-of-cgst-act\/"}},"comments_number":"0","wpmagazine_modules_lite_featured_media_urls":{"thumbnail":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/04\/Section-107-of-CGST-Act\u200b-150x150.webp",150,150,true],"cvmm-medium":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/04\/Section-107-of-CGST-Act\u200b-300x300.webp",300,300,true],"cvmm-medium-plus":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/04\/Section-107-of-CGST-Act\u200b-305x207.webp",305,207,true],"cvmm-portrait":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/04\/Section-107-of-CGST-Act\u200b-400x576.webp",400,576,true],"cvmm-medium-square":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/04\/Section-107-of-CGST-Act\u200b-600x576.webp",600,576,true],"cvmm-large":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/04\/Section-107-of-CGST-Act\u200b-1024x576.webp",1024,576,true],"cvmm-small":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/04\/Section-107-of-CGST-Act\u200b-130x95.webp",130,95,true],"full":["https:\/\/margbooks.com\/blogs\/wp-content\/uploads\/2026\/04\/Section-107-of-CGST-Act\u200b.webp",1200,576,false]},"_links":{"self":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9456","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/comments?post=9456"}],"version-history":[{"count":4,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9456\/revisions"}],"predecessor-version":[{"id":9463,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/posts\/9456\/revisions\/9463"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media\/9457"}],"wp:attachment":[{"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/media?parent=9456"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/categories?post=9456"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/margbooks.com\/blogs\/wp-json\/wp\/v2\/tags?post=9456"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}