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FORM GST APL-05

Appeal to the Appellate Tribunal

FORM GST APL – 05

[See rule 110(1)]

Appeal to the Appellate Tribunal

  1. GSTIN/ Temporary ID /UIN -
  2. Name of the appellant -
  3. Address of the appellant –
  4. Order appealed against-                                     Number-                  Date-
  5. Name and Address of the Authority passing the order appealed against -
  6. Date of communication of the order appealed against -
  7. Name of the representative -
  8. 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

9. Whether the appellant wishes to be heard in person?                                                                                                                                                                     

10. Statement of facts                                                                                                                                                                                                                                 

11. Grounds of appeal                                                                                                                                                                                                                                 

12. Prayer                                                                                                                                                                                                                                                       

13. Details of demand created, disputed and admitted

Particulars of demand Particulars Central tax State/UT tax Integrated tax Cess Total amount

 

  (A) Amount demanded/ rejected >, if any

a) Tax/ Cess        

 

 

 

 

 

 

 

b) Interest

 

c) Penalty

 

d) Fees

 

e) Other charges

 

 

 

 

 

 

 (B) Amount under dispute 

a) Tax/ Cess        

 

 

b) Interest

 

c) Penalty

 

 

d) Fees

 

e) Other charges

 

 

 

 

 (C) Amount admitted 

 

a) Tax/ Cess        

 

 

b) Interest

 

c) Penalty

 

d) Fees

 

e) Other charges

 

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

                (a) Details of amount payable :

Particulars   Central tax State/UT tax Integrated tax Cess Total amount
Particulars of demand (a) Admitted amount Tax/ Cess        

 

 

 

Interest  
Penalty  
Fees  
Other charges  
2-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)]2-a Tax/Cess          

2-b[(b) Details of payment of admitted amount and pre-deposit of 10% of the 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.]2-b

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
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-a[15. Place of supply wise details of the integrated tax paid (admitted amount only) mentioned in the Table in sub-clause (a) of clause 14 (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 14 (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.

Place:                              

Date:                                                                                                                                                                                                       

                                                                                                                                                                      Signature:

                                                                                                                                                                      Name of the Applicant:            

                                                                                                                                                                       Designation /Status:


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 “(20% of disputed tax)” 

1-c. Substituted (w.e.f.01-02-2019) vide Notification No. 03/2019-Central Tax dated 29-01-2019 for “(pre-deposit 20% of the disputed admitted tax and cess)”

2-a. Substituted (w.e.f. 01-11-2024) vide Notification No. 20/2024 – Central Tax dated 08-10-2024 for

“(b) Pre-deposit 1-b[(20% of disputed tax/cess but not exceeding Rs. 50 crore each in respect of CGST, SGST or cess or not exceeding Rs. 100 crore in respect of IGST and Rs. 50 crore in respect of cess)]1-b"

2-b. Substituted (w.e.f. 01-11-2024) vide Notification No. 20/2024 – Central Tax dated 08-10-2024 for

(b) Details of payment of admitted amount and pre-deposit 1-c[(predeposit of 20% of the disputed tax and cess but not exceeding Rs. 50 crore each in respect of CGST, SGST or cess or not exceeding Rs. 100 crore in respect of IGST and Rs. 50 crore in respect of cess)]1-c