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List of registered persons who have made import on which ITC is declared as ineligible

List of registered persons who have made import on which ITC remains unutilized till specified period as provided for in section 37,38 and 44 of CGST/SGST Act

Report GST STL - 01.12

List of registered persons who have paid interest on IGST related to returns

Report GST STL - 02.01

State/UT wise book adjustment between CGST and IGST based on returns, other than returns and information received from Customs authorities

Report GST STL - 02.02

List of registered persons who have adjusted CGST liability from ITC of IGST

Report GST STL - 03.01

Distribution of IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal

Report GST STL - 03.02

List of registered persons from whom IGST amount recovered against demand, compounding amount paid and amount deposited for filing appeal

Report GST STL - 04.01

Distribution of IGST amount where place of supply or taxable person could not be determined

Report GST STL - 04.02

List of taxable persons from whom IGST has been collected and place of supply could not be known

Report GST STL - 04.03

Distribution of IGST that has been collected where taxable person is not known

Report GST STL - 05.01

State-wise consolidated statement showing a summary wherein Integrated Tax paid by taxpayer has already been apportioned but subsequently the liability of Integrated tax of the taxpayer is reduced due to various provisions of the CGST Act, SGST Act and UTGST Act leading to a reduction in amount to be apportioned to Centre (Central Tax) and from State (State Tax)/Centre (Union Territory Tax)

Report GST STL - 05.02

List of registered taxpayers who had made inter State supply of goods or services or both and the said Integrated Tax was already apportioned as per provisions of section 17(2) of the IGST Act as the supply was not eligible for credit as per section 17 of CGST Act, SGST Act and section 21 of UTGST Act. The demand was subsequently reduced due to issuance of credit notes/ ISD Credit notes to taxpayers for the said supply

Report GST STL - 05.03

List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to composition dealers, and whose demand was subsequently reduced due to issuance of credit notes to composition taxpayers

Report GST STL - 05.04

List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned as the supply was made to unregistered persons, and whose demand was subsequently reduced due to issuance of credit notes to un-registered persons

Report GST STL - 05.05

List of registered taxpayers who had paid Integrated Tax and the said Integrated Tax was already apportioned, and whose demand was subsequently reduced due to refund of pre-deposit and interest

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Forms - Appeal

Form GST APL-04A

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

¹[Form GST APL-04 A

[See rule 113(2)]

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

Whether remand order: Yes / No

Order Reference no.-

Date of order-

1. GSTIN/Temporary ID/UIN –

2. Appeal Case Reference no. – Date:-

3. Name of the appellant –

4. Name of the Respondent –

5. Order appealed against –

a) Order Type -- Demand, Registration, Refund, Enforcement, Refund & Others

b) Ref Number – Date –

6. Personal Hearing – (All hearing dates)

7. Status of Order under Appeal- Confirmed/Modified/Rejected

Confirmed – Order under Appeal is confirmed

Modified – Order under Appeal is modified

Rejected - - Order under Appeal is annulled

8. Order in brief: (Free text, Max 2500 characters)–

9. If demand order, then whether demand quantified: (Yes/No) (If the answer is YES, the demand quantified as follows:)

Section-I

Particulars	Central tax		State/UT tax		Integrated tax		Cess		Total
Particulars	Disputed Amount	Determined Amount	Disputed Amount	Determined Amount	Disputed Amount	Determined Amount	Disputed Amount	Determined Amount	Disputed Amount	Determined Amount
1	2	3	4	5	6	7	8	9	10	11
(a) Tax
(b) Interest
(c) Penalty
(d) Fees
(e) Others
(f) Refund

Section-II

Place of Supply/ Name of State/UT	Demand	Tax	Interest	Penalty	Other	Total
1	2	3	4	5	6	7
	Amount in dispute
	Amount Determined


Add rows

10. For Other orders and Demand orders which are not quantified

Issues as raised by proper officer	Issues as determined by Appellate/Revisional authority	Order by GST Appellate Tribunal

11. If remanded with directions:

a) Remanded to: (specify authority to whom remanded. Adjudicating Authority, Appellate authority, Revisional authority, any other)

b) Directions subject to which remanded, if any: (Free text, Max 1000 words)

Section-III (Anti-profiteering)

12. Order In brief: (Drop -Down Values)

a) Reduction in Price

b) Return to Recipient of Amount not passed on, along with interest

c) Deposit in Consumer Welfare Fund/s

d) Penalty Imposed (Amount to be specified)

e) Cancellation of Registration

Place:

Date:

Signature:

Designation:

Jurisdiction:]₁

Notes:

1. Inserted (w.e.f. 22.09.2025) vide Notification No. 13/2025 – Central Tax dated 17-09-2025

Notifications

Central Tax
- Notification No. 13/2025 - 17-09-2025 - Seeks to notify the Central Goods and Services Tax (Third Amendment) Rules 2025

Forms - Appeal

Form GST APL-04A

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))

Notifications

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