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Page 1
1
GOODS AND SERVICES TAX RULES, 2017
APPEAL AND REVISION FORMATS
Page 2
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:
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FAQs on Appeals and Revision Format - Goods And Services Tax 19.6.2017 - Goods and Service Tax Forms - GST
| 1. What is the purpose of appeals and revision in the Goods and Services Tax (GST) system? |  |
Ans. Appeals and revision in the GST system provide a mechanism for taxpayers to challenge decisions made by the tax authorities. It allows them to seek a review of any unfavorable decision or order issued by the tax authorities.
| 2. What is the format for filing an appeal in the GST system? | |
Ans. To file an appeal in the GST system, the taxpayer needs to submit Form GST APL-01 along with the necessary supporting documents. The form should be filed within 3 months from the date of the communication of the order or decision.
| 3. Can a taxpayer request a revision of a decision made by the appellate authority in the GST system? | |
Ans. Yes, a taxpayer can request a revision of a decision made by the appellate authority by filing an application in Form GST APL-03. The application should be filed within 3 months from the date of the appellate authority's decision.
| 4. Are there any time limits for the disposal of appeals and revisions in the GST system? | |
Ans. Yes, there are time limits for the disposal of appeals and revisions in the GST system. The appellate authority is required to dispose of an appeal within 1 year from the date of filing. Similarly, the revisional authority should dispose of a revision application within 6 months from the date of filing.
| 5. Can a taxpayer approach the High Court or Supreme Court if they are not satisfied with the decision of the appellate or revisional authority in the GST system? | |
Ans. Yes, if a taxpayer is not satisfied with the decision of the appellate or revisional authority in the GST system, they can approach the High Court or Supreme Court by filing a writ petition. However, it is important to note that the taxpayer should exhaust all available remedies within the GST system before approaching the higher courts.
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