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Forms - Appeal

FORM GST APL-05

Appeal to the Appellate Tribunal

³[Form GST APL-05

See rule 110(1)

Appeal to the Goods and Services Tax Appellate Tribunal

1. GSTIN/Temporary ID/UIN –

2. Name of the appellant –

3. Address of the appellant –

4. Respondent(s):

(a)

(b)

(c)

..............

(Specify designation and office of the respondent(s))

5. Details of the authorised representative of the applicant:

(a) Name…………………. Mobile …………………Email………………….

(b) Name…………………. Mobile …………………Email………………….

…………………………………………………………………………………………………..

6. Order appealed against - APL-04/Rejected APL-02

Number -

Date-

7. Is place of supply involved in the dispute – Yes/No

8. Designation and Office of the Appellate Authority/Revisional Authority passing the order appealed Designation and Office of the Appellate Authority/Revisional Authority passing the order appealed

9. Date of communication of the order appealed against –

10. Details of order challenged before Appellate authority/Revisional Authority:

a) Number - Date -

b) Order type (As per Annexure A)

c) Period of dispute from (DDMMYYYY) To (DDMMYYY)

(Applicable for demand related orders)

11. Details of the authority passing the order specified at Sl. no. 9: (Specify designation and Office of the said authority)

12. Name of the authorized representative

(a) Name…………………. Mobile ………………… Email ………………….

(b) Name…………………. Mobile ………………… Email ………………….

…………………………………………………………………………………………………..

13. Act (CGST/ SGST/ IGST/ Cess)

14. Details of the case under dispute:

a) Brief issue of the case under dispute

b) Category of case under dispute (As per Annexure B)

c) Market value of goods, where goods have been seized

15. Case Summary (As per Annexure C)

16. About Appellant (As per Annexure D)

17. Statement of facts (As per Annexure E)

18. Grounds of appeal

19. Prayer

20. Details of demand created, disputed and admitted.

Particulars

Central Tax

State/UT Tax

Integrated Tax

Cess

Total Amount

Amount determined by Appellate / Revisional authority, if any (A)

Amount admitted (B)

Amount under dispute (C) (A-B)

(Aut o- populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL
-04, where it is system or as per alternate flow of order

Amount determined by Appellate / Revisional authority, if any (A)

Amount admitted (B)

Amount under dispute (C) (A- B) (Auto- populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL
-04, where it is system or as per alter nate flow of order

Amount determined by Appellate / Revisional authority, if any (A)

Amount admitted (B)

Amount under dispute (C) (A-B) (Auto-populated from columns 3, 5, 7, 9, 10 & 11 of Tabl e 9 of APL-04, wher e it is syste m or as per alternate flow of order

Amount determined by Appellate / Revisional authority, if any (A)

Amount admitted (B)

Amount under dispute (C) (A- B) (Auto- populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order

Amount determined by Appellate / Revisional authority, if any (A)

Amount admitted (B)

Amount under dispute (C) (A-B) (Auto-populated from columns 3, 5, 7, 9, 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order

(a) Tax

(b) Interest

(c) Penalty

(d) Fees

(e) Other charges

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

(a) Details of amount payable:

Particulars	Central Tax		State/UT Tax		Integrated		Cess		Total Amount
Particulars	(a) Admitted Amount	(b) Pre- deposit (10% of dispute d tax)	(a) Admitted Amount	(b) Pre- deposit (10% of dispute d tax)	(a) Admitted Amount	(b) Pre- deposit (10% of dispute d tax)	(a) Admitted Amount	(b) Pre- deposit (10% of dispute d tax)	(a) Admitted Amount	(b) Pre- deposit (10% of dispute d tax)
(a) Tax
(b) Interest
(c) Penalty
(d) Fees
(e) Other charges

(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed admitted tax and cess)

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)

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 the same is derived from information, documents and records in my possession and further that nothing has been concealed therefrom. I further declare that no appeal against the impugned order has been preferred by me or my behalf before any Court or Authority or is pending before any Court or Authority.

Verified today, the _____________________________________day of ______________ month______________ 20__________

< Signature>

Place:

Name of the Applicant

Date:

Designation/Status

Annexure A

(Order Type )

S No	List of ‘Order Type’
1	Demand Order
2	Refund Order
3	Registration Order
4	Enforcement Order
5	Recovery Order
6	Other order

Annexure B

(Category of case under dispute or issues involved)

S No	List of ‘Category of case under dispute	Tab	Tab Amount involved (where quantifiable)
1	Misclassification of any goods or services or both	Mention HSN
2	Wrong applicability of a notification issued under the provisions of this Act	Mention notification no. and date
3	Incorrect determination of time of supply of goods or services or both	Mention section and rule specified in Appellate/ Revisionary order
4	Incorrect determination of value of supply of goods or services or both	Mention section and rule specified in Appellate/ Revisionary order
5	Incorrect admissibility of input tax credit of tax paid or deemed to have been paid/credit to credit ledger/denial of ITC/blocking of credit	Mention section and rule specified in Appellate/ Revisionary order
6	Incorrect determination of the liability to pay tax on any goods or services or both	Mention section and rule specified in Appellate/ Revisionary order
7	Whether applicant is required to be registered or has been granted suo-moto registration	Mention section and rule specified in Appellate/ Revisionary order
8	Whether any particular thing done by the applicant results in supply of goods or services or both	Mention section and rule and Schedule specified in Appellate/ Revisionary order
9	Rejection/acceptance of application for registration	Mention section and rule specified in Appellate/ Revisionary order
10	Rejection/acceptance of application for amendment to registration	Mention section and rule specified in Appellate/ Revisionary order
11	Suspension of registration	Mention section and rule specified in Appellate/ Revisionary order
12	Order dropping show-cause in relation to registration	Mention section and rule specified in Appellate/ Revisionary order
13	Denial of facility to pay tax under composition scheme	Mention section and rule specified in Appellate/ Revisionary order
14	Cancellation of registration	Mention section and rule specified in Appellate/ Revisionary order
15	Rejection/acceptance of application for revocation of cancellation of registration	Mention section and rule specified in Appellate/ Revisionary order
16	Order accepting reply of taxpayer/order dropping show cause notice	Mention section and rule specified in Appellate/ Revisionary order
17	Order of disqualification of GSTP/cancellation of enrolment of GSTP	Mention section and rule specified in Appellate/ Revisionary order
18	Transfer/Initiation of recovery/ Special mode of recovery (all kinds of garnishee)	Mention section and rule and Form of order specified in Appellate/ Revisionary order
19	Tax wrongfully collected/Tax collected not paid to Government.	Mention section and rule specified in Appellate/ Revisionary order
20	Order of assessment including that of a non-filer or evading registration or protective assessment	Mention section and rule specified in Appellate/ Revisionary order
21	Determination of tax not paid or short paid on outward supply u/s 73	Mention section and rule specified in Appellate/ Revisionary order
22	Excess ITC availed/utilized u/s 73	Mention section and rule specified in Appellate/ Revisionary order
23	Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited	Mention section and rule specified in Appellate/ Revisionary order
24	Order rejecting/granting provisional refund	Mention section and rule specified in Appellate/ Revisionary order
25	Order denying/reducing/withholding/granting refund	Mention section and rule specified in Appellate/ Revisionary order
26	Issue related to provisional assessment	Mention section and rule specified in Appellate/ Revisionary order
27	Fraud or wilful suppression of fact leading to non-payment/short payment of tax determined u/s 74	Mention section and rule specified in Appellate/ Revisionary order
28	Excess ITC availed/utilized determined u/s 74	Mention section and rule specified in Appellate/ Revisionary order
29	Issues related to seizure/confiscation of goods/books/property or release of such goods/books/property	Mention section and rule specified in Appellate/ Revisionary order
30	Order relating to rectification/withdrawal of an earlier order	Mention section and rule specified in Appellate/ Revisionary order
31	Order creating/modifying/withdrawing demand under earlier law	Mention section and rule specified in Appellate/ Revisionary order
32	Order permitting payment in instalments	Mention section and rule specified in Appellate/ Revisionary order
33	Order relating to provisional attachment of property	Mention section and rule specified in Appellate/ Revisionary order
34	Order imposing penalty	Mention section and rule specified in Appellate/ Revisionary order
35	Order permitting compounding of any offense or withdrawing such order	Mention section and rule specified in Appellate/ Revisionary order
36	Anti profiteering related matter
37	Others-
38	Issues related to Place of supply of goods and/or services

Annexure C

Case Summary (indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each cell)

Sr No	Issue related to	As per order of adjudicating authority	As determined by Appellate/Revisional authority	As per stand of appellant before Tribunal	As declared/ claimed by present Appellant
1	Registration
2	Revocation of registration
3	Denial/blocking of ITC
4	Short or non-payment of tax
4	Erroneous refund
5	Levy of Penalty
6	Levy of interest or late fee or fine
7	Classification dispute (mention HSN in corresponding columns of this row)
8	Any other

User can add more than one Issue

Order Type and Issue Related to mapping
S No	Type of ‘Order Type’	Case Summary- Issue related to
1	Demand Order	1) Short or nonpayment of tax 2) Levy of penalty 3) Levy of interest or late fee or fine 4) Classification dispute
2	Refund Order	1) Erroneous refund
3	Registration Order	1) Registration 2) Revocation of registration
4	Enforcement Order	1) Levy of penalty 2) Levy of interest or late fee or fine
5	Recovery Order	1) Denial/blocking of ITC
6	Other order	Any other

Annexure D

About Appellant

Constitution/ Identification Number	Constitution of Business	Statute under which incorporated	Date of Commencement of business	Address	Nature of Business	Any other relevant fact

Appellant to state in free text form as follows:

Appellant to mention:

(a) his constitution of business (e.g. Company, Partnership, HUF, Trust, etc.)

(b) Statute under which incorporated, if any (e.g. Companies Act, Trust Act, Societies Registration Act, etc.)

(c) date of its constitution

(d) constitution/identification number assigned to it by constituting authority (e.g. Corporate Identification Number in case of a company, etc.)

(e) Address of its Head Office and address of its principal place of business in State

(f) GSTIN/Temp Id and date from which registered under GST

(g) Nature of the business in which he/it is engaged (e.g. manufacturer /wholesaler /retailer / supplier of services, etc.)

(h) Any other relevant fact in view of the appellant”

Annexure E

Statement of Facts (Case History)

(indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell, Upload documents if necessary)

Reference/ acknowledgment no.	Action By	Date	Brief Narration


< Add rows, if required >			]₃

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

3. Substituted (w.e.f. 22-09-2025) vide Notification No. 13/2025–Central Tax dated 17-09-2025 for

"FORM GST APL – 05

[See rule 110(1)]

Appeal to the Appellate Tribunal

GSTIN/ Temporary ID /UIN -
Name of the appellant -
Address of the appellant –
Order appealed against- Number- Date-
Name and Address of the Authority passing the order appealed against -
Date of communication of the order appealed against -
Name of the representative -
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
Sr. No.	Description	Tax payable	Paid through Cash/Credit Ledger	Debit entry no.	Integrated tax	Central tax	State/UT tax	CESS
1	2	3	4	5	6	7	8	9
1.	Integrated tax		Cash Ledger
1.	Integrated tax		Credit Ledger
2.	Central tax		Cash Ledger
2.	Central tax		Credit Ledger
3.	State/UT tax		Cash Ledger
3.	State/UT tax		Credit Ledger
4.	CESS		Cash Ledger
4.	CESS		Credit Ledger

(c) Interest, penalty, late fee and any other amount payable and paid :

Sr. No.	Description	Amount payable				Debit entry no.	Amount paid
Sr. No.	Description	Integrated tax	Central tax	State/UT tax	CESS	Debit entry no.	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:"

Rules

Rule 110 - Appeal to the Appellate Tribunal.

Notifications

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