Appeal to Appellate Authority
GST APL – 01
GST
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 –
(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 :
Description
Central tax
State/UT tax
Integrated tax
Cess
(a) Tax/Cess
(b) Interest
(c) Penalty
(d) Fees
(e) Other charges
(v) Market value of seized goods
10. Whether the appellant wishes to be heard in person – Yes/No
11. Statement of facts :-
12. Grounds of appeal :-
13. Prayer :-
14. Amount of demand created, a
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s
< total>
4[(b) Pre- deposit (10% of disputed tax /cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)]
Tax/ Cess
< total>
(c) Pre-deposit in
case of sub-section
(3) of section 129
Penalty
< total>
(b) Details of payment of admitted amount and pre-deposit 5[(pre- deposit 10% of disputed tax and cess but not exceeding Rs. 20 crore each in respect of CGST, SGST, cess, and not exceeding Rs. 40 crore in respect of IGST)]
Sr. No.
Description
Tax payable
Paid through Cash/ Credit Ledger
Debit entry no.
Amount of tax paid
Central tax
State/UT tax
Integrated tax
CESS
1
2
3
4
5
6
7
8
9
1.
Integrated
Cash Ledger
tax
Credit Ledger
2.
Central tax
Cash Ledger
Credit Ledger
3.
State/UT tax
Cash Ledger
Credit Ledger
4.
CESS
Cash Ledger
Credit Ledger
(c) Interest, penalty, late fee and any other amount payable and paid
Sr. No.
Description
Amount payable
Debit entry no.
Amo
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*
NOTES:-
1.
Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as
“15. Details of payment of admitted amount and pre-deposit :-
(a) Details of payment required
Particulars
Central tax
State/UT tax
Integrated tax
Cess
Total amount
(a) Admitted amount
Tax/Cess
< total >
< total >
Interest
< total >
Penalty
< total >
Fees
< total >
Other charges
< total >
(b) Pre-deposit (10% of disputed tax)
Tax/Cess
< total >
(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess)
Sr. No.
Description
Tax payable
Paid through Cash/Credit Ledger
Debit entry no.
Amount of tax paid
Central tax
State/UT tax
Integrated tax
CESS
1
2
3
4
5
6
7
8
9
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
(c) Interest, penalty, late f
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Plain text (Extract) only
For full text:-Visit the Source
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