Form GST APL-05

See rule 110(1)

Appeal to the Goods and Services Tax Appellate Tribunal

1. GSTIN/Temporary ID/UIN –

2. Name of the appellant –

3. Address of the appellant –

4. Respondent(s):

(a)

(b)

(c)

..............

(Specify designation and office of the respondent(s))

5. Details of the authorised representative of the applicant:

(a) Name…………………. Mobile ………………… Email ………………….

(b) Name…………………. Mobile ………………… Email ………………….

…………………………………………………………………………………………………..

6. Order appealed against - APL-04/Rejected APL-02 Number -Date-

7. Is place of supply involved in the dispute – Yes/No

8. Designation and Office of the Appellate Authority/Revisional Authority passing the order appealed against -

9. Date of communication of the order appealed against –

10. Details of order challenged before Appellate authority/Revisional Authority:

a) Number - Date –

b) Order type (As per Annexure A)

c) Period of dispute from (DDMMYYYY) To (DDMMYYY) (Applicable for demand related orders)

11. Details of the authority passing the order specified at Sl. no. 9: (Specify designation and Office of the said authority)

12. Name of the authorized representative

(a) Name…………………. Mobile ………………… Email ………………….

(b) Name…………………. Mobile ………………… Email ………………….

…………………………………………………………………………………………………..

13. Act (CGST/ SGST/ IGST/ Cess)

14. Details of the case under dispute:

a) Brief issue of the case under dispute

b) Category of case under dispute (As per Annexure B)

c) Market value of goods, where goods have been seized

15. Case Summary (As per Annexure C)

16. About Appellant (As per Annexure D)

17. Statement of facts (As per Annexure E)

18. Grounds of appeal

19. Prayer

20. Details of demand created, disputed and admitted.

Particulars 

Central Tax  State/UT Tax  Integrated Tax  Cess  Total Amount 
Amount deter mined by Appellate / Revisional authority, if any (A  Amount admitted (B)  Amount under dispute (C) (A-B) (Auto -populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order  Amount deter mined by Appellate / Revisional authority, if any (A  Amount admitted (B)  Amount under dispute (C) (A-B) (Auto -populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order  Amount deter mined by Appellate / Revisional authority, if any (A  Amount admitted (B)  Amount under dispute (C) (A-B) (Auto -populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order  Amount deter mined by Appel late / Revisional authority, if any (A  Amount admitted (B)  Amount under dispute (C) (A-B) (Auto -populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order  Amount deter mined by Appel late / Revisional authority, if any (A  Amount admitted (B)  Amount under dispute (C) (A-B) (Auto-populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order 
(a) Tax                               
(b) Interest                               
(c) Penalty                               
(d) Fees                               
(e) Other charges                               

21. Details of payment of admitted amount and pre-deposit:

(a) Details of amount payable:

Particulars 

Central Tax  State/UT Tax  Integrated  Cess  Total Amount 
(a) Admitted Amount  (b) Pre-deposit (10% of disputed tax)  (a) Admitted Amount  (b) Pre-deposit (10% of disputed tax)  (a) Admitted Amount  (b) Pre-deposit (10% of disputed tax)  (a) Admitted Amount  (b) Pre-deposit (10% of disputed tax)  (a) Admitted Amount  (b) Pre-deposit (10% of disputed tax) 
(a) Tax                     
(b) Interest                     
(c) Penalty                     
(d) Fees                     

(e) Other charges 

                   

(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed admitted tax and cess)

Sr. No. 

Description 

Tax payable 

Paid through Cash/Credit Ledger 

Debit entry no. 

Amount of tax paid 

          Integrated tax  Central tax  State/UT tax  CESS 
Integrated tax    Cash Ledger           
      Credit Ledger           
Central tax    Cash Ledger           
      Credit Ledger           
State/UT tax    Cash Ledger           
      Credit Ledger           
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 

2  3  4  5  6  7  8  9  10  11 
Interest                   
Penalty                   
Late fee                   
Others (specify)                   

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 the same is derived from information, documents and records in my possession and further that nothing has been concealed therefrom. I further declare that no appeal against the impugned order has been preferred by me or my behalf before any Court or Authority or is pending before any Court or Authority.

Verified today, the _____________________________________ day of ______________month______________ 20...__________

< Signature>

Place:

Name of the Applicant

Date: Designation/Status

Annexure A

(Order Type )

S No  List of ‘Order Type’ 
1  Demand Order 
2  Refund Order 
3  Registration Order 
4  Enforcement Order 
5  Recovery Order 
6  Other order 

Annexure B

(Category of case under dispute or issues involved )

S No 

List of ‘Category of case under dispute 

Tab 

Tab Amount involved (where quantifiable) 
1  Misclassification of any goods or services or both  Mention HSN   
2  Wrong applicability of a notification issued under the provisions of this Act  Mention notification no. and date   
3  Incorrect determination of time of supply of goods or services or both  Mention section and rule specified in Appellate/ Revisionary order   
4  Incorrect determination of value of supply of goods or services or both  Mention section and rule specified in Appellate/ Revisionary order   
5  Incorrect admissibility of input tax credit of tax paid or deemed to have been paid/credit to credit ledger/denial of ITC/blocking of credit  Mention section and rule specified in Appellate/ Revisionary order   
6  Incorrect determination of the liability to pay tax on any goods or services or both  Mention section and rule specified in Appellate/ Revisionary order   
7  Whether applicant is required to be registered or has been granted suo-moto registration  Mention section and rule specified in Appellate/ Revisionary order   
8  Whether any particular thing done by the applicant results in supply of goods or services or both  Mention section and rule and Schedule specified in Appellate/ Revisionary order   
9  Rejection/acceptance of application for registration  Mention section and rule specified in Appellate/ Revisionary order   
10  Rejection/acceptance of application for amendment to registration  Mention section and rule specified in Appellate/ Revisionary order  
11  Suspension of registration  Mention section and rule specified in Appellate/ Revisionary order   
12  Order dropping show-cause in relation to registration  Mention section and rule specified in Appellate/ Revisionary order   
13  Denial of facility to pay tax under composition scheme  Mention section and rule specified in Appellate/ Revisionary order   
14  Cancellation of registration  Mention section and rule specified in Appellate/ Revisionary order   
15  Rejection/acceptance of application for revocation of cancellation of registration  Mention section and rule specified in Appellate/ Revisionary order   
16  Order accepting reply of taxpayer/order dropping show cause notice  Mention section and rule specified in Appellate/ Revisionary order   
17  Order of disqualification of GSTP/cancellation of enrolment of GSTP  Mention section and rule specified in Appellate/ Revisionary order   
18  Transfer/Initiation of recovery/ Special mode of recovery (all kinds of garnishee)  Mention section and rule and Form of order specified in Appellate/ Revisionary order   
19  Tax wrongfully collected/Tax collected not paid to Government.  Mention section and rule specified in Appellate/ Revisionary order   
20  Order of assessment including that of a non-filer or evading registration or protective assessment  Mention section and rule specified in Appellate/ Revisionary order   
21  Determination of tax not paid or short paid on outward supply u/s 73  Mention section and rule specified in Appellate/ Revisionary order   
22  Excess ITC availed/utilized u/s 73  Mention section and rule specified in Appellate/ Revisionary order   
23  Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited  Mention section and rule specified in Appellate/ Revisionary order   
24  Order rejecting/granting provisional refund  Mention section and rule specified in Appellate/ Revisionary order   
25  Order denying/reducing/withholding/granting refund  Mention section and rule specified in Appellate/ Revisionary order   
26  Issue related to provisional assessment  Mention section and rule specified in Appellate/ Revisionary order   
27  Fraud or wilful suppression of fact leading to non-payment/short payment of tax determined u/s 74  Mention section and rule specified in Appellate/ Revisionary order   
28  Excess ITC availed/utilized determined u/s 74  Mention section and rule specified in Appellate/ Revisionary order   
29  Issues related to seizure/confiscation of goods/books/property or release of such goods/books/property  Mention section and rule specified in Appellate/ Revisionary order   
30  Order relating to rectification/withdrawal of an earlier order  Mention section and rule specified in Appellate/ Revisionary order   
31  Order creating/modifying/withdrawing demand under earlier law  Mention section and rule specified in Appellate/ Revisionary order   
32  Order permitting payment in instalments  Mention section and rule specified in Appellate/ Revisionary order   
33  Order relating to provisional attachment of property  Mention section and rule specified in Appellate/ Revisionary order   
34  Order imposing penalty  Mention section and rule specified in Appellate/ Revisionary order   
35  Order permitting compounding of any offense or withdrawing such order  Mention section and rule specified in Appellate/ Revisionary order   
36  Anti profiteering related matter     
37  Others-     
38  Issues related to Place of supply of goods and/or services     

Annexure C

Case Summary (indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each cell)

Sr. No. 

Issue related to 

As per order of adjudicating authority 

As determined by Appellate/Revisional authority 

As per stand of appellant before Tribunal 

As declared/ claimed by present Appellant 

Registration         

Revocation of registration         
Denial/blocking of ITC         

Short or non-payment of tax         
Erroneous refund         
Levy of Penalty         

Levy of interest or late fee or fine         

Classification dispute (mention HSN in corresponding columns of this row)         

Any other         

User can add more than one Issue

Order Type and Issue Related to mapping 

S No  Type of ‘Order Type’  Case Summary- Issue related to 
Demand Order  1) Short or nonpayment of tax 2) Levy of penalty

3) Levy of interest or late fee or fine 4) Classification dispute 

Refund Order  1) Erroneous refund 
Registration Order  1) Registration

2) Revocation of registration 

Enforcement Order  1) Levy of penalty

2) Levy of interest or late fee or fine 

Recovery Order  1) Denial/blocking of ITC 
Other order  Any other 

Annexure D

About Appellant

Constitution/ Identification Number 

Constitution of Business 

Statute under which incorporated 

Date of Commencement of business 

Address 

Nature of Business 

Any other relevant fact 

 

 

 

 

 

 

 

Appellant to state in free text form as follows:

Appellant to mention:

(a). his constitution of business (e.g. Company, Partnership, HUF, Trust, etc.)

(b). Statute under which incorporated, if any (e.g. Companies Act, Trust Act, Societies Registration Act, etc.)

(c). date of its constitution

(d). constitution/identification number assigned to it by constituting authority (e.g. Corporate Identification Number in case of a company, etc.)

(e). Address of its Head Office and address of its principal place of business in State

(f). GSTIN/Temp Id and date from which registered under GST

(g). Nature of the business in which he/it is engaged (e.g. manufacturer /wholesaler /retailer / supplier of services, etc.)

(h). Any other relevant fact in view of the appellant”

Annexure E

Statement of Facts (Case History)

(indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell, Upload documents if necessary)

Reference/ acknowledgment no. 

Action By 

Date 

Brief Narration 

       
       

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