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Appeal to Appellate Authority

by | Jun 30, 2024 | GST, Forms | 0 comments

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15 + 11 =

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 –
    • Brief issue of the case under dispute –
    • Description and classification of goods/ services in dispute
    • -Period of dispute-
    • Amount under dispute:
DescriptionCentral taxState/ UT taxIntegrated taxCess
a) Tax/ Cess    
b) Interest    
c) Penalty    
d) Fees    
e) Other charges    
  • Market value of seized goods
  • Whether the appellant wishes to be heard in person – Yes / No
  • Statement of facts:-
  • Grounds of appeal:-
  • Prayer:-
  • Amount of demand created, admitted and disputed
Particulars of demand/ refundParticularsCentral taxState/ UT taxIntegrated taxCessTotal amount
Amounta) Tax/ Cess    < total  < total > 
of demand created
b) Interest< total > 
 (A)c) Penalty    < total 
d) Fees< total
e) Other< total
charges
      Amount of demand admitted (B)a) Tax/ Cess    < total        < total > 
b) Interest< total > 
c) Penalty< total > 
d) Fees< total > 
e) Other< total
charges
      Amount of demand disputed (C)a) Tax/ Cess    < total        < total > 
b) Interest< total > 
c) Penalty< total > 
d) Fees< total > 
e) Other< total
charges
Appellate Authority

1[15. Details of payment of admitted amount and pre-deposit:-

  • Details of payment required
2[Particulars Central taxState/ UT taxIntegrated taxCessTotal amount
             (a) Admitted amountTax/Cess    <Total> 
  Interest  <Total>
Penalty<total>
    Fees      <total>          <total > 
Other charges  <total>
(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    <total>
(c) Pre- deposit in case of sub- section (3) of section 129Penalty<total>
Appellate Authority

]

  • Details of payment of admitted amount and pre-deposit (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)
Sr. No.DescriptionTax payablePaid through Cash/ Credit LedgerDebit entry no.Amount of tax paid
Central taxState/UT taxIntegrated taxCESS
123456789
  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     
Appellate Authority
  • Interest, penalty, late fee and any other amount payable and paid
Sr. NoDescriptio nAmount payableDebitAmount paid
IntegratedCentralState/UTCESSIntegrateCentralState/UTCESS
. taxtaxtax entry no.d taxtaxtax 
1234567891011]
1.Interest         
2.Penalty         
3.Late fee         
4.Others (specify)         
Appellate Authority
  1. Whether appeal is being filed after the prescribed period – Yes / No
  2. If ‘Yes’ in item 17 –
    • Period of delay –
    • Reasons for delay –

3[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)DemandTaxInterestPenaltyOtherTotal
1234567]
 Admitted amount [in the Table in sub- clause (a) of clause 15 (item (a))]     
       
Appellate Authority
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:

<Signature>  

Date:

Name of the Applicant:

  1. Substituted (w.e.f. 01.02.2019) vide Notification No. 03/2019-CT dt. 29.01.2019.
  2. Substituted (w.e.f. 01.01.2022) vide Notification No. 40/2021-CT dated 29.12.2021. 3. Inserted (w.e.f. 01.02.2019) vide Notification No. 03/2019-CT dt. 29.01.2019.

Read More: NOTIFICATION No. 11/2024-Central Tax: Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate

Web Stories: NOTIFICATION No. 11/2024-Central Tax: Seeks to amend Notification No. 02/2017-CT dated 19th June, 2017 to assign district of Kotputli-Behror to CGST Alwar Commissionerate

Official Income Tax Return filing website: https://incometaxindia.gov.in/

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