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FORM GST APL – 05: Appeal to the Appellate Tribunal

by | Jul 1, 2024 | GST, Forms | 0 comments

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Important Keyword: Appellate Tribunal, FORM GST APL – 05

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:
    • 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?
  • Statement of facts
  • Grounds of appeal
  • Prayer
  • Details of demand created, disputed and admitted
Particulars of demandParticularsCentral taxState/UT taxIntegrated taxCessTotal amount
  Amount demanded/ rejected >, if any (A)a) Tax/ Cess    <total >       <total > 
b) Interest<  total > 
c) Penalty<  total
        
  d) Fees    <total >  
e) Other charges<total > 
            Amount under dispute (B)a) Tax/ Cess    < total >               < total > 
b) Interest< total > 
c) Penalty< total > 
  d) Fees< total > 
e) Other charges< total > 
              Amount admitted (C)a) Tax/ Cess    < total >               < total > 
b) Interest< total > 
c) Penalty< total > 
  d) Fees< total > 
e) Other charges< total > 
  1. Details of payment of admitted amount and pre-deposit:
  2. Details of amount payable:
Particulars Central taxState/UT taxIntegrated taxCessTotal amount
 a) Admitted amountTax/ Cess    <total > <total > 
       < total 
Interest
Penalty<total
 < total
Fees
Other charges< total > 
b) Pre-deposit  
1[20% of  
disputed  
tax/cess but  
not exceeding  
Rs.50 crore  
each in  
respect of CGST, SGST or cess or not  Tax/ Cess< total > 
exceeding  
Rs.100 crore  
in respect of  
IGST and  
Rs.50 crore in  
respect of  
cess]  
  • Details of payment of admitted amount and 2[(3[pre-deposit 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]
Sr. No.DescriptionTax payablePaid through Cash/ Credit LedgerDebit entry no.Amount of tax paid
Integrated taxCentral taxState/UT taxCESS
123456789
1.Integrated Cash Ledger     
Credit     
 tax Ledger     
2.  Cash Ledger     
 Central tax Credit Ledger     
  3.State/UT tax Cash Ledger     
Credit Ledger     
  4.  CESS Cash Ledger     
Credit Ledger     
  • Interest, penalty, late fee and any other amount payable and paid:
Sr. No.DescriptionAmount payableDebit entry no.Amount paid
Integrated taxCentral taxState/UT taxCESSIntegrated taxCentral taxState/UT taxCESS
1234567891011
1.Interest         
2.Penalty         
3.Late fee         
4.Others (specify)         

4 [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)DemandTaxInterestPenaltyOtherTotal
1234567]
 Admitted amount [in the Table in sub- clause (a) of clause 14 (item (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. Substituted for “20% of disputed tax” vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f. 01.02.2019.
  2. Substituted vide Notification No. 03/2019-CT dated 29.01.2019 w.e.f. 01.02.2019.
  3. Corrected by M.F. (D.R.) Corrigendum F. No. 20/06/16/2018-GST (Pt. 1), dated 05.02.2019.
  4. Inserted (w.e.f. 01.02.2019) by Notification No. 03/2019-CT dated 29.01.2019.

Read More: NOTIFICATION No. 10/2024-Central Tax: Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023

Web Stories: NOTIFICATION No. 10/2024-Central Tax: Seeks to amend the Notification no. 02/2017-CT dated 19.06.2017 with effect from 5th August, 2023

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

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