Wide Content Page
Forms - Appeal
FORM GST APL-01

Appeal to Appellate Authority

FORM GST APL - 01

[See rule 108(1)]

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 authorised 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                                                                                                              

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

 

 

Penalty  

 

Fees

 

 

Other charges

 

 

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

 
(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 _________________                                                                                                                                                         


Notes:

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  

 

"

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)"