{"id":6540,"date":"2017-07-27T11:00:00","date_gmt":"2017-07-27T05:30:00","guid":{"rendered":""},"modified":"2017-07-27T11:00:00","modified_gmt":"2017-07-27T05:30:00","slug":"appeal-to-appellate-authority","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=6540","title":{"rendered":"Appeal to Appellate Authority"},"content":{"rendered":"<p>Appeal to Appellate Authority<br \/>GST APL &#8211; 01<br \/>GST<br \/>Form GST APL-01<br \/>\n[See rule 108(1)]<br \/>\nAppeal to Appellate Authority<br \/>\n1. GSTIN\/Temporary ID\/UIN &#8211;<br \/>\n2. Legal name of the appellant &#8211;<br \/>\n3. Trade name, if any &#8211;<br \/>\n4. Address &#8211;<br \/>\n5. Order no. &#8211; Order date &#8211;<br \/>\n6. Designation and address of the officer passing the order appealed against &#8211;<br \/>\n7. Date of communication of the order appealed against &#8211;<br \/>\n8. Name of the authorised representative &#8211;<br \/>\n9. Details of the case under dispute &#8211;<br \/>\n(i) Brief issue of the case under dispute &#8211;<br \/>\n(ii) Description and classification of goods\/services in dispute &#8211;<br \/>\n(iii) Period of dispute &#8211;<br \/>\n(iv) Amount under dispute :<br \/>\nDescription<br \/>\nCentral tax<br \/>\nState\/UT tax<br \/>\nIntegrated tax<br \/>\nCess<br \/>\n(a)&emsp;Tax\/Cess<br \/>\n(b)&emsp;Interest<br \/>\n(c)&emsp;Penalty<br \/>\n(d)&emsp;Fees<br \/>\n(e)&emsp;Other charges<br \/>\n(v) Market value of seized goods<br \/>\n10. Whether the appellant wishes to be heard in person &#8211; Yes\/No<br \/>\n11. Statement of facts :-<br \/>\n12. Grounds of appeal :-<br \/>\n13. Prayer :-<br \/>\n14. Amount of demand created, a<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1263\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>s<br \/>\n< total><br \/>\n4[(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)]<br \/>\nTax\/ Cess<br \/>\n< total><br \/>\n(c) Pre-deposit in<br \/>\ncase of sub-section<br \/>\n(3) of section 129<br \/>\nPenalty<br \/>\n< total><br \/>\n(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)]<br \/>\n Sr. No.<br \/>\nDescription<br \/>\nTax payable<br \/>\nPaid through Cash\/ Credit Ledger<br \/>\n Debit entry no.<br \/>\nAmount of tax paid<br \/>\nCentral tax<br \/>\n State\/UT tax<br \/>\n Integrated tax<br \/>\nCESS<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\n1.<br \/>\n Integrated<br \/>\n Cash Ledger<br \/>\ntax<br \/>\nCredit Ledger<br \/>\n2.<br \/>\nCentral tax<br \/>\nCash Ledger<br \/>\nCredit Ledger<br \/>\n3.<br \/>\nState\/UT tax<br \/>\nCash Ledger<br \/>\nCredit Ledger<br \/>\n4.<br \/>\nCESS<br \/>\nCash Ledger<br \/>\nCredit Ledger<br \/>\n(c) Interest, penalty, late fee and any other amount payable and paid<br \/>\nSr. No.<br \/>\nDescription<br \/>\nAmount payable<br \/>\nDebit entry no.<br \/>\nAmo<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1263\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>*<br \/>\nNOTES:-<br \/>\n1.<br \/>\nSubstituted vide Notification No. 03\/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as<br \/>\n&#8220;15. Details of payment of admitted amount and pre-deposit :-<br \/>\n(a) Details of payment required<br \/>\nParticulars<br \/>\nCentral tax<br \/>\nState\/UT tax<br \/>\nIntegrated tax<br \/>\nCess<br \/>\nTotal amount<br \/>\n(a)&emsp;Admitted amount<br \/>\nTax\/Cess<br \/>\n< total ><br \/>\n< total ><br \/>\nInterest<br \/>\n< total ><br \/>\nPenalty<br \/>\n< total ><br \/>\nFees<br \/>\n< total ><br \/>\nOther charges<br \/>\n< total ><br \/>\n(b)&emsp;Pre-deposit (10% of disputed tax)<br \/>\nTax\/Cess<br \/>\n< total ><br \/>\n(b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the disputed tax and cess)<br \/>\nSr. No.<br \/>\nDescription<br \/>\nTax payable<br \/>\nPaid through Cash\/Credit Ledger<br \/>\nDebit entry no.<br \/>\nAmount of tax paid<br \/>\nCentral tax<br \/>\nState\/UT tax<br \/>\nIntegrated tax<br \/>\nCESS<br \/>\n1<br \/>\n2<br \/>\n3<br \/>\n4<br \/>\n5<br \/>\n6<br \/>\n7<br \/>\n8<br \/>\n9<br \/>\n1.<br \/>\nIntegrated tax<br \/>\nCash Ledger<br \/>\nCredit Ledger<br \/>\n2.<br \/>\nCentral tax<br \/>\nCash Ledger<br \/>\nCredit Ledger<br \/>\n3.<br \/>\nState\/UT tax<br \/>\nCash Ledger<br \/>\nCredit Ledger<br \/>\n4.<br \/>\nCESS<br \/>\nCash Ledger<br \/>\nCredit Ledger<br \/>\n(c) Interest, penalty, late f<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forms?id=1263\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appeal to Appellate AuthorityGST APL &#8211; 01GSTForm GST APL-01 [See rule 108(1)] Appeal to Appellate Authority 1. GSTIN\/Temporary ID\/UIN &#8211; 2. Legal name of the appellant &#8211; 3. Trade name, if any &#8211; 4. Address &#8211; 5. Order no. &#8211; Order date &#8211; 6. Designation and address of the officer passing the order appealed against &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=6540\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Appeal to Appellate Authority&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6540","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6540","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6540"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6540\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6540"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6540"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6540"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}