Summary of the order and demand after issue of order by the Goods and Services Tax Appellate Tribunal

Form GST APL-04 A: Summary of Order and Demand by GST Appellate Tribunal (Rule 113(2))

This document is a form used to summarize the order and demand issued by the Goods and Services Tax (GST) Appellate Tribunal. It includes details such as whether the order is a remand order, the order reference number, and the date of the order. The form captures essential information about the appellant and the respondent, including their names and the specific order being appealed against, which can relate to demand, registration, refund, enforcement, or other issues. The status of the order under appeal is indicated as either confirmed, modified, or rejected, with a brief order summary provided. If the order involves a demand, it specifies whether the demand has been quantified, detailing disputed and determined amounts across various tax categories like central tax, state/UT tax, integrated tax, and cess. Section-I of the form outlines the particulars of disputed and determined amounts for tax, interest, penalty, fees, and other categories, while Section-II focuses on the place of supply or name of the state/UT, detailing the demand and amounts related to tax, interest, penalty, and other charges. For orders and demands not quantified, the form lists issues raised by the proper officer and determined by the appellate authority. If the order is remanded with directions, it specifies the authority to whom it is remanded and any directions provided. Section-III addresses anti-profiteering orders, detailing actions like price reduction, refunds, deposits in welfare funds, penalties, and registration cancellations. The form concludes with the signature, designation, and jurisdiction of the authority completing the form.