Appeals and Revision Format - Goods And Services Tax 19.6.2017 | Learn About GST : Updates and Rules PDF Download

 Page 1


1	
	
 
 
 
 
 
 
 
 
 
 
 
GOODS AND SERVICES TAX RULES, 2017  
APPEAL AND REVISION FORMATS 
      
  
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1	
	
 
 
 
 
 
 
 
 
 
 
 
GOODS AND SERVICES TAX RULES, 2017  
APPEAL AND REVISION FORMATS 
      
  
2	
	
List of Forms 
Sr. No Form No. Content 
1. GST APL-01 Appeal to Appellate Authority 
 
2. GST APL-02 Acknowledgement of submission of appeal 
 
3. GST APL-03 Application to the Appellate Authority under sub-section (2) of 
Section 107 
 
4. GST APL-04 Summary of the demand after issue of order by the Appellate 
Authority, Tribunal or Court 
 
5. GST APL-05 Appeal to the Appellate Tribunal 
 
6. GST APL-06 
Cross-objections before the Appellate Authority / Appellate Tribunal 
	
7. GST APL-07 Application to the Appellate Tribunal under sub section (3) of Section 
112 
 
8. GST APL -08 Appeal to the High Court under section 117 
 
  
Page 3


1	
	
 
 
 
 
 
 
 
 
 
 
 
GOODS AND SERVICES TAX RULES, 2017  
APPEAL AND REVISION FORMATS 
      
  
2	
	
List of Forms 
Sr. No Form No. Content 
1. GST APL-01 Appeal to Appellate Authority 
 
2. GST APL-02 Acknowledgement of submission of appeal 
 
3. GST APL-03 Application to the Appellate Authority under sub-section (2) of 
Section 107 
 
4. GST APL-04 Summary of the demand after issue of order by the Appellate 
Authority, Tribunal or Court 
 
5. GST APL-05 Appeal to the Appellate Tribunal 
 
6. GST APL-06 
Cross-objections before the Appellate Authority / Appellate Tribunal 
	
7. GST APL-07 Application to the Appellate Tribunal under sub section (3) of Section 
112 
 
8. GST APL -08 Appeal to the High Court under section 117 
 
  
3	
	
Form GST APL - 01 
                                   [See Rule ------] 
 
Appeal to Appellate Authority 
	
1. GSTIN/ Temporary ID/UIN –  
2. Legal name of the appellant -  
3. Trade name, if any –  
4. Address  -  
5. Order no. -                                    Order date - 
6. Designation and address of the officer passing the order appealed against -  
7. Date of communication of the order appealed against -  
8. Name of the authorized representative - 
9. Details of the case under dispute -      
(i) Brief issue of the case under dispute -     
(ii) Description and classification of goods/ services in dispute-      
(iii)  Period of dispute-     
(iv) Amount under dispute: 
        
Description Central 
tax 
State/ UT tax Integrated 
tax 
Cess 
a) Tax/ Cess     
b) Interest     
c) Penalty     
d) Fees     
e) Other charges     
        
(v) Market value of seized goods 
10. Whether the appellant wishes to be heard in person – Yes / No 
11. Statement of facts:- 
12. Grounds of appeal:- 
13. Prayer:-       
   
14. Amount of demand created, admitted and disputed  
Particulars of 
demand/ 
refund 
Particulars Central 
tax 
State/ 
UT tax 
Integrated 
tax 
Cess Total amount 
Amount 
of demand 
created 
(A) 
a) Tax/ Cess     < total >	
< total > 
b) Interest < total >	
c) Penalty < total >	
d) Fees < total >	
e) Other charges < total >	
Amount 
of  
demand 
admitted 
a) Tax/ Cess 
    
 < total >	
< total > 
b) Interest < total >	
c) Penalty < total >	
d) Fees < total >	
Page 4


1	
	
 
 
 
 
 
 
 
 
 
 
 
GOODS AND SERVICES TAX RULES, 2017  
APPEAL AND REVISION FORMATS 
      
  
2	
	
List of Forms 
Sr. No Form No. Content 
1. GST APL-01 Appeal to Appellate Authority 
 
2. GST APL-02 Acknowledgement of submission of appeal 
 
3. GST APL-03 Application to the Appellate Authority under sub-section (2) of 
Section 107 
 
4. GST APL-04 Summary of the demand after issue of order by the Appellate 
Authority, Tribunal or Court 
 
5. GST APL-05 Appeal to the Appellate Tribunal 
 
6. GST APL-06 
Cross-objections before the Appellate Authority / Appellate Tribunal 
	
7. GST APL-07 Application to the Appellate Tribunal under sub section (3) of Section 
112 
 
8. GST APL -08 Appeal to the High Court under section 117 
 
  
3	
	
Form GST APL - 01 
                                   [See Rule ------] 
 
Appeal to Appellate Authority 
	
1. GSTIN/ Temporary ID/UIN –  
2. Legal name of the appellant -  
3. Trade name, if any –  
4. Address  -  
5. Order no. -                                    Order date - 
6. Designation and address of the officer passing the order appealed against -  
7. Date of communication of the order appealed against -  
8. Name of the authorized representative - 
9. Details of the case under dispute -      
(i) Brief issue of the case under dispute -     
(ii) Description and classification of goods/ services in dispute-      
(iii)  Period of dispute-     
(iv) Amount under dispute: 
        
Description Central 
tax 
State/ UT tax Integrated 
tax 
Cess 
a) Tax/ Cess     
b) Interest     
c) Penalty     
d) Fees     
e) Other charges     
        
(v) Market value of seized goods 
10. Whether the appellant wishes to be heard in person – Yes / No 
11. Statement of facts:- 
12. Grounds of appeal:- 
13. Prayer:-       
   
14. Amount of demand created, admitted and disputed  
Particulars of 
demand/ 
refund 
Particulars Central 
tax 
State/ 
UT tax 
Integrated 
tax 
Cess Total amount 
Amount 
of demand 
created 
(A) 
a) Tax/ Cess     < total >	
< total > 
b) Interest < total >	
c) Penalty < total >	
d) Fees < total >	
e) Other charges < total >	
Amount 
of  
demand 
admitted 
a) Tax/ Cess 
    
 < total >	
< total > 
b) Interest < total >	
c) Penalty < total >	
d) Fees < total >	
4	
	
(B) e) Other charges < total >	
Amount 
of demand 
disputed 
(C) 
a) Tax/ Cess 
    
 < total >	
< total > 
b) Interest < total >	
c) Penalty < total >	
d) Fees < total >	
e) Other charges < total >	
 
15. Details of payment of admitted amount and pre-deposit:- 
         
(a) Details of payment required 
  
Particulars  Centra
l tax 
State/ UT 
tax 
Integr
ated 
tax 
Cess Total amount 
 
a) Admitted 
amount 
Tax/ Cess 
    
< total 
> 
< total 
> 
Interest 
< total 
> 
Penalty 
< total 
> 
Fees 
< total 
> 
Other charges 
< total 
> 
b) Pre-deposit 
(10% of disputed 
tax) 
Tax/ Cess 
< total 
> 
 
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed  tax and 
cess) 
 
Sr. 
No. 
Description Tax 
payable 
Paid through 
Cash/ Credit 
Ledger 
Debit 
entry no. 
Amount of tax paid 
Central 
tax 
State/UT 
tax 
Integrated 
tax 
CESS 
1 2 3 4 5 6 7 8 9 
1. 
Integrated 
tax 
 
Cash Ledger      
Credit Ledger      
2. Central tax  
Cash Ledger      
Credit Ledger      
3. State/UT tax  
Cash Ledger      
Credit Ledger      
4. CESS  
Cash Ledger      
Credit Ledger      
         
(c) Interest, penalty, late fee and any other amount payable and paid  
 
Sr. 
No. 
 
Description Amount payable Debit 
entry no. 
Amount paid 
Integrated 
tax 
Central 
tax 
State/UT 
tax 
CESS Integrated 
tax 
Central 
tax 
State/UT 
tax 
CESS 
1 2 3 4 5 6 7 8 9 10 11 
Page 5


1	
	
 
 
 
 
 
 
 
 
 
 
 
GOODS AND SERVICES TAX RULES, 2017  
APPEAL AND REVISION FORMATS 
      
  
2	
	
List of Forms 
Sr. No Form No. Content 
1. GST APL-01 Appeal to Appellate Authority 
 
2. GST APL-02 Acknowledgement of submission of appeal 
 
3. GST APL-03 Application to the Appellate Authority under sub-section (2) of 
Section 107 
 
4. GST APL-04 Summary of the demand after issue of order by the Appellate 
Authority, Tribunal or Court 
 
5. GST APL-05 Appeal to the Appellate Tribunal 
 
6. GST APL-06 
Cross-objections before the Appellate Authority / Appellate Tribunal 
	
7. GST APL-07 Application to the Appellate Tribunal under sub section (3) of Section 
112 
 
8. GST APL -08 Appeal to the High Court under section 117 
 
  
3	
	
Form GST APL - 01 
                                   [See Rule ------] 
 
Appeal to Appellate Authority 
	
1. GSTIN/ Temporary ID/UIN –  
2. Legal name of the appellant -  
3. Trade name, if any –  
4. Address  -  
5. Order no. -                                    Order date - 
6. Designation and address of the officer passing the order appealed against -  
7. Date of communication of the order appealed against -  
8. Name of the authorized representative - 
9. Details of the case under dispute -      
(i) Brief issue of the case under dispute -     
(ii) Description and classification of goods/ services in dispute-      
(iii)  Period of dispute-     
(iv) Amount under dispute: 
        
Description Central 
tax 
State/ UT tax Integrated 
tax 
Cess 
a) Tax/ Cess     
b) Interest     
c) Penalty     
d) Fees     
e) Other charges     
        
(v) Market value of seized goods 
10. Whether the appellant wishes to be heard in person – Yes / No 
11. Statement of facts:- 
12. Grounds of appeal:- 
13. Prayer:-       
   
14. Amount of demand created, admitted and disputed  
Particulars of 
demand/ 
refund 
Particulars Central 
tax 
State/ 
UT tax 
Integrated 
tax 
Cess Total amount 
Amount 
of demand 
created 
(A) 
a) Tax/ Cess     < total >	
< total > 
b) Interest < total >	
c) Penalty < total >	
d) Fees < total >	
e) Other charges < total >	
Amount 
of  
demand 
admitted 
a) Tax/ Cess 
    
 < total >	
< total > 
b) Interest < total >	
c) Penalty < total >	
d) Fees < total >	
4	
	
(B) e) Other charges < total >	
Amount 
of demand 
disputed 
(C) 
a) Tax/ Cess 
    
 < total >	
< total > 
b) Interest < total >	
c) Penalty < total >	
d) Fees < total >	
e) Other charges < total >	
 
15. Details of payment of admitted amount and pre-deposit:- 
         
(a) Details of payment required 
  
Particulars  Centra
l tax 
State/ UT 
tax 
Integr
ated 
tax 
Cess Total amount 
 
a) Admitted 
amount 
Tax/ Cess 
    
< total 
> 
< total 
> 
Interest 
< total 
> 
Penalty 
< total 
> 
Fees 
< total 
> 
Other charges 
< total 
> 
b) Pre-deposit 
(10% of disputed 
tax) 
Tax/ Cess 
< total 
> 
 
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed  tax and 
cess) 
 
Sr. 
No. 
Description Tax 
payable 
Paid through 
Cash/ Credit 
Ledger 
Debit 
entry no. 
Amount of tax paid 
Central 
tax 
State/UT 
tax 
Integrated 
tax 
CESS 
1 2 3 4 5 6 7 8 9 
1. 
Integrated 
tax 
 
Cash Ledger      
Credit Ledger      
2. Central tax  
Cash Ledger      
Credit Ledger      
3. State/UT tax  
Cash Ledger      
Credit Ledger      
4. CESS  
Cash Ledger      
Credit Ledger      
         
(c) Interest, penalty, late fee and any other amount payable and paid  
 
Sr. 
No. 
 
Description Amount payable Debit 
entry no. 
Amount paid 
Integrated 
tax 
Central 
tax 
State/UT 
tax 
CESS Integrated 
tax 
Central 
tax 
State/UT 
tax 
CESS 
1 2 3 4 5 6 7 8 9 10 11 
5	
	
1. Interest 
   
  
   
 
2. Penalty          
3. Late fee          
4. 
Others 
(specify) 
         
 
16. Whether appeal is being filed after the prescribed period  - Yes / No  
17. If ‘Yes’  in item 17 – 
(a) Period of delay – 
(b) Reasons for delay -  
 
 
 
            Verification 
      
I, < _________________________ >, hereby solemnly affirm and declare that the information given 
hereinabove is true and correct to the best of my knowledge and belief and nothing has been concealed 
therefrom.    
                                                                                                                          
       Place:                                                                                                                    
 Date:                                                                                             <Signature> 
 
 
                                     Name of the Applicant: