FORM GST APL – 05
[See rule 110(1)]
Appeal to the Appellate Tribunal
(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 |
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b) Interest |
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c) Penalty |
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d) Fees |
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e) Other charges |
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(B) Amount under dispute |
a) Tax/ Cess |
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b) Interest |
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c) Penalty |
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d) Fees |
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e) Other charges |
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(C) Amount admitted
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a) Tax/ Cess |
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b) Interest |
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c) Penalty |
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d) Fees |
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e) Other charges |
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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 |
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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:
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