FORM GST APL - 01
[See rule 108(1)]
Appeal to Appellate Authority
(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
Particular of demand/refund | Particulars | Central tax | State/UT tax | Integrated tax | Cess | Total amount | ||
Amount of demand created (A) | (a) Tax/Cess | < total> | ||||||
(b) Interest | < total> | |||||||
(c) Penalty | < total> | |||||||
(d )Fees | < total> | |||||||
(e) Other charges | < total> | |||||||
Amount of demand admitted (B) | (a) Tax/Cess | < total> | ||||||
(b) Interest | < total> | |||||||
(c) Penalty | < total> | |||||||
(d) Fees | < total> | |||||||
(e) Other charges | < total> | |||||||
Amount of demand disputed (C) | (a) Tax/Cess | < total> | ||||||
(b) Interest | < total> | |||||||
(c) Penalty | < total> | |||||||
(d) Fees | < total> | |||||||
(e) Other charges | < total> |
1-b[15. Details of payment of admitted amount and pre-deposit:-
(a) Details of payment required
2[Particulars | Central tax | State/ UT tax | Integrated tax | Cess | Total amount | ||||||
(a) Admitted amount | Tax/Cess | ]2 | |||||||||
Interest |
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Penalty | |||||||||||
Fees |
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Other charges |
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3-a[(b) Pre- deposit (10% of disputed tax /cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)]3-a |
Tax/Cess |
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(c) Pre-deposit in case of sub-section (3) of section 129 | Penalty |
|
(b) Details of payment of admitted amount and pre-deposit 3-b[(pre- deposit 10% of disputed tax and cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)]3-b
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] |
1. | Interest | |||||||||
2. | Penalty | |||||||||
3. | Late fee | |||||||||
4. | Others (specify) | ]1-b |
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 –
1-a[18. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 15 (item (a)), if any
Place of Supply (Name of State/UT) |
Demand | Tax | Interest | Penalty | Other | Total |
1 | 2 | 3 | 4 | 5 | 6 | 7 |
Admitted amount [in the Table in sub- clause (a) of clause 15 (item (a))] | ||||||
]1-a |
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.
< Signature>
Place ________________ Name of the Applicant
Date _________________
1-a. Inserted (w.e.f. 01.02.2019) vide Notification No. 03/2019-Central Tax dated 29.01.2019.
1-b. Substituted (w.e.f. 01.02.2019) vide Notification No. 03/2019-Central Tax dated 29.01.2019 for
“15. Details of payment of admitted amount and pre-deposit :-
(a) Details of payment required
Particulars | Central tax | State/UT tax | Integrated 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 |
1. | Interest | |||||||||
2. | Penalty | |||||||||
3. | Late fee | |||||||||
4. | Others (specify) | “ |
2. Substituted (w.e.f. 01.01.2022) vide Notification No. 40/2021-Central Tax dated 29.12.2021 for
"Particulars | Central tax | State/ UT tax | Integrated tax | Cess | Total amount | |||
a) Admitted amount | Tax/ Cess | |||||||
Interest | ||||||||
Penalty | ||||||||
Fees | ||||||||
Other charges |
" |
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b) Pre-deposit (10% of disputed tax/cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or not exceeding Rs. 50 crore in respect of IGST and Rs. 25 crore in respect of cess) | Tax/Cess |
|
3-a. Substituted (w.e.f. 01-11-2024) vide Notification No. 20/2024 – Central Tax dated 08-10-2024 for
"(b) Pre-deposit
(10% of disputed tax /cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or not exceeding Rs. 50 crore in respect of IGST and Rs. 5 crore in respect of cess)"
3-b. Substituted (w.e.f. 01-11-2024) vide Notification No. 20/2024 – Central Tax dated 08-10-2024 for
"(pre-deposit 10% of the disputed tax and cess but not exceeding Rs. 25 crore each in respect of CGST, SGST or cess, or not exceeding Rs. 50 crore in respect of IGST and Rs. 25 crore in respect of cess)"