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 against –

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 appea

19. Prayer

20. Details of demand created, disputed and admitted

A table displaying tax calculations, including columns for Central Tax, State/UT Tax, Integrated Tax, Cess, and Total Amount, with sections for determining amounts, applicable rates, and revisions.
A blank table with rows labeled 'Penalty', 'Fees', and 'Other charges' for GST APL-05 form.

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

(a) Details of amount payable:

Table displaying details for GST appeal, including sections for admitted amounts and pre-deposit for Central Tax, State/UT Tax, Integrated Tax, and Cess.

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

A table detailing tax payments including integrated tax, central tax, and state/UT tax, with columns for description, tax payable, payment method, debit entry number, and amounts paid.
Table displaying categories for CESS with two columns: Cash Ledger and Credit Ledger.

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

A table detailing the payment structure for various tax categories under GST, including interest, penalty, late fee, and others. It includes columns for amounts payable and amounts paid, categorized by integrated tax, central tax, state/UT tax, and cess.

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 andfurther 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>

Name

Place: of the Applicant

Date:

Designation/Status

Annexure A

(Order Type )

S NoList of ‘Order Type
1Demand Order
2Refund Order
3Registration Order
4Enforcement Order
5Recovery Order
6Other order

Annexure B

(Category of case under dispute or issues involved )

S
No		List of ‘Category of case under disputeTabTab Amount involved
(where quantifiable)
1Misclassification of any goods or services or bothMention HSN
2Wrong applicability of a notification issued under the provisions of this ActMention notification no. and date
3Incorrect determination of time of supply of goods or services or bothMention section and rule specified in Appellate/ Revisionary order
4Incorrect determination of value of supply of goods or services or bothMention section and rule specified in Appellate/ Revisionary order
5Incorrect admissibility of input tax credit of tax paid or deemed to have been paid/credit to credit ledger/denial of ITC/blocking of creditMention section and rule specified in Appellate/ Revisionary order
6Incorrect determination of the liability to pay tax on any goods or services or bothMention section and rule specified in Appellate/ Revisionary order
7Whether applicant is required to be registered or has been granted suo-moto registrationMention section and rule specified in Appellate/ Revisionary order
8Whether any particular thing done by the applicant results in supply of goods or services or bothMention section and rule and Schedule specified in Appellate/ Revisionary order
9Rejection/acceptance of application for registrationMention section and rule specified in Appellate/ Revisionary order
10Rejection/acceptance of application for amendment to registrationMention section and rule specified in Appellate/ Revisionary order
11Suspension of registrationMention section and rule specified in Appellate/ Revisionary order
12Order dropping show-cause in relation to registrationMention section and rule specified in Appellate/ Revisionary order
13Denial of facility to pay tax under composition schemeMention section and rule specified in Appellate/ Revisionary order
14Cancellation of registrationMention section and rule specified in Appellate/ Revisionary order
15Rejection/acceptance of application for revocation of cancellation of registrationMention section and rule specified in Appellate/ Revisionary order
16Order accepting reply of taxpayer/order dropping show cause noticeMention section and rule specified in Appellate/ Revisionary order
17Order of disqualification of GSTP/cancellation of enrolment of GSTPMention section and rule specified in Appellate/ Revisionary order
18Transfer/Initiation of recovery/ Special mode of recovery (all kinds of garnishee)Mention section and rule and Form of order specified in Appellate/ Revisionary order
19Tax wrongfully collected/Tax collected not paid to GovernmentMention section and rule specified in Appellate/ Revisionary order
20Order of assessment including that of a non-filer or evading registration or protective assessmentMention section and rule specified in Appellate/ Revisionary order
21Determination of tax not paid or short paid on outward supply u/s 73Mention section and rule specified in Appellate/ Revisionary order
22Excess ITC availed/utilized u/s 73Mention section and rule specified in Appellate/ Revisionary order
23Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being depositedMention section and rule specified in Appellate/ Revisionary order
24Order rejecting/granting provisional refundMention section and rule specified in Appellate/ Revisionary order
25Order denying/reducing/withholding/granting refundMention section and rule specified in Appellate/ Revisionary order
26Issue related to provisional assessmenMention section and rule specified in Appellate/ Revisionary order
27Fraud or wilful suppression of fact leading to non-payment/short payment of tax determined u/s 74Mention section and rule specified in Appellate/ Revisionary order
28Excess ITC availed/utilized determined u/s 74Mention section and rule specified in Appellate/ Revisionary order
29Issues related to seizure/confiscation of goods/books/property or release of such goods/books/propertyMention section and rule specified in Appellate/ Revisionary order
30Order relating to rectification/withdrawal of an earlier orderMention section and rule specified in Appellate/ Revisionary order
31Order creating/modifying/withdrawing demand under earlier lawMention section and rule specified in Appellate/ Revisionary order
32Order permitting payment in instalmentsMention section and rule specified in Appellate/ Rervisionary order
33Order relating to provisional attachment of propertyMention section and rule specified in Appellate/ Revisionary order
34Order imposing penaltyMention section and rule specified in Appellate/ Revisionary order
35Order permitting compounding of any offense or withdrawing such orderMention section and rule specified in Appellate/ Revisionary order
36Anti profiteering related matter
37Others-
38Issues 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 toAs per order of adjudicating authorityAs determined by Appellate/Revisional authorityAs per stand of appellant before TribunalAs declared/ claimed by present Appellant
1Registration
2Revocation of registration
3Denial/blocking of ITC
4Short or non-payment of tax
4Erroneous refund
5Levy of Penalty
6Levy of interest or late fee or fine
7Classification dispute (mention HSN in corresponding columns of this row)
8Any other

User can add more than one Issue

A form titled 'GST APL-05' for appealing to the Goods and Services Tax Appellate Tribunal, outlining information required from the appellant and respondent, with sections for contact details, case summary, and annexures.
Table displaying categories of GST orders with corresponding issues for appeal, including Demand, Refund, Registration, Enforcement, Recovery, and Other orders.

Annexure D

About Appellant

A form layout for GST APL-05, including fields for GSTIN, appellant details, respondent information, authorized representative, and appeal details.

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 ByDateBrief Narration
<Add rows, if required>

Download the form here