Important Keyword: Cross-objections, FORM GST APL – 06, Appellate Tribunal.
Table of Contents
FORM GST APL – 06
[See rule 110(2)]
Cross-objections before the Appellate Tribunal under sub-section (5) of section 112
Sr. No. | Particulars | ||||
1 | Appeal No. – Date of filing – | ||||
2 | GSTIN/ Temporary ID/UIN- | ||||
3 | Name of the appellant- | ||||
4 | Permanent address of the appellant- | ||||
5 | Address for communication- | ||||
6 | Order no. | Date- | |||
7. | Designation and Address of the officer passing the order appealed against- | ||||
8. | Date of communication of the order appealed against- | ||||
9. | Name of the representative- | ||||
10. | 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 | Central tax | State/UT tax | Integrated tax | Cess |
a) Tax | |||||
b) Interest | |||||
c) Penalty | |||||
d) Fees | |||||
e) Other charges (specify) | |||||
(v) | Market value of seized goods- | ||||
11 | State or Union Territory and the Commissionerate (Centre) in which the order or decision was passed(Jurisdiction details)- | ||||
12 | Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the appellant or the Commissioner of State/Central tax/UT tax, as the |
case may be- | ||||||
13 | Whether the decision or order appealed against involves any question relating to place of supply – Yes No | |||||
14 | In case of cross-objections filed by a person other than the Commissioner of State/UT tax/Central tax | |||||
Name of the Adjudicating Authority-Order Number and date of Order-GSTIN/UIN/Temporary ID-Amount involved: | ||||||
Head | Tax | Interest | Penalty | Refund | Total | |
Integrated tax | ||||||
Central tax | ||||||
State/UT tax | ||||||
Cess | ||||||
15 | Details of payment | |||||
Head | Tax | Interest | Penalty | Refund | Total | |
Central tax | ||||||
State/UT tax | ||||||
Integrated tax | ||||||
Cess | ||||||
Total |
16 | In case of cross-objections filed by the Commissioner State/UT tax/Central tax: | ||
(i) | Amount of tax demand dropped or reduced for the period of dispute | ||
(ii) | Amount of interest demand dropped or reduced for the period of dispute | ||
(iii) | Amount of refund sanctioned or allowed for the period of dispute | ||
(iv) | Whether no or lesser amount imposed as penalty | ||
TOTAL | |||
17 | Reliefs claimed in memorandum of cross -objections. | ||
18 | Grounds of Cross objection | ||
Verification I, the respondent, do hereby declare that what is stated above is true to the best of my information and belief. Verified today, the day of 20… Place: Date: <Signature> Name of the Applicant/ Officer: Designation/ Status of Applicant/ officer: |
Official Income Tax Return filing website: https://incometaxindia.gov.in/