Appeal & Revision Forms are available in PDF & Excel Format. All appeals must be made in prescribed forms along with fees. Fee will be the full amount of tax, interest, fine, fee, penalty arising from the challenged order, as admitted by appellant & 10% of the disputed amount. Sometimes there are situations of actual or perceived non-compliance. If the difference in views persists, it results into a dispute, which is then required to be resolved.
⇓
GST Appeal & Revision Format
| Form No | Content |
| GST APL 01 | Appeal to Appellate Authority |
| GST APL 02 | Acknowledgement of submission of appeal |
| GST APL 03 | Application to the Appellate Authority under sub-section (2) of Section 107 |
| GST APL 04 | Summary of the demand after issue of order by the Appellate Authority, Tribunal or Court |
| GST APL 05 | Appeal to the Appellate Tribunal |
| GST APL 06 | Cross-objections before the Appellate Authority / Appellate Tribunal |
| GST APL 07 | Application to the Appellate Tribunal under sub section (3) of Section 112 |
| GST APL 08 | Appeal to the High Court under section 117 |
In our previous article, we provided you the basics of any appeal under Model GST Law. In this article, we tried to provide you under which form you can appeal. Format is available in PDF & Excel.
- An appeal to the Appellate Authority under sub-section (1) of section 107 of the Act shall be filed in FORM GST APL-01, along with the supporting documents, either electronically or otherwise as may be notified by the Commissioner, and a provisional acknowledgement shall be issued to the appellant immediately.
- A certified copy of the decision or order appealed against shall be submitted within seven days of filing the appeal under sub-rule (1) and a final acknowledgement, indicating appeal number shall be issued thereafter in FORM GST APL-02 by the Appellate Authority or an officer authorised by him in this behalf.
- An application to the Appellate Authority under sub-section (2) of section 107 of the Act shall be made in FORM GST APL-03, along with supporting documents, either electronically or otherwise as may be notified by the Commissioner.
- The Appellate Authority shall, along with its order under sub-section (11) of section 107 of the Act, issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed.
- An appeal to the Appellate Tribunal under sub-section (1) of section 112 of the Act shall be filed along with the supporting documents either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-05, on the common portal and a provisional acknowledgement shall be issued to the appellant immediately.
- A memorandum of cross-objections to the Appellate Tribunal under sub-section (5) of section 112 of the Act shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06.
- An application to the Appellate Tribunal under sub-section (3) of section 112 of the Act shall be madeelectronically or otherwise, in FORM GST APL-07, along with supporting documents on the common portal.
- (1) An appeal to the High Court under sub-section (1) of section 117 of the Act shall be filed in FORM GST APL-08. (2) The grounds of appeal and the form of verification as contained in FORM GST APL-08 shall be signed in the manner specified in rule Registration 19.
Click here below to avail the forms: