Appeal to the Goods and Services Tax Appellate Tribunal
GST APL – 05
GST
6[Form GST APL-05
\nSee rule 110(1)
\nAppeal to the Goods and Services Tax Appellate Tribunal
\n1. GSTIN\/Temporary ID\/UIN –
\n2. Name of the appellant –
\n3. Address of the appellant –
\n4. Respondent(s):
\n (a)
\n (b)
\n (c)
\n …………..
\n (Specify designation and office of the respondent(s))
\n5. Details of the authorised representative of the applicant:
\n (a) Name…………………. Mobile ………………… Email ………………….
\n (b) Name…………………. Mobile ………………… Email ………………….
\n …………………………………………………………………………………………………..
\n6. Order appealed against – APL-04\/Rejected APL-02
\nNumber –
\nDate-
\n7. Is place of supply involved in the dispute – Yes\/No
\n8. Designation and Office of the Appellate Authority\/Revisional Authority passing the order appealed against –
\n9. Date of com<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mmary (As per Annexure C) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , 10 & 11 of Table 9 of APL-04, where it is system or as per alternate flow of order = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nbsp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n any Court or Authority or is pending before any Court or Authority. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n Revisionary = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ent = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n bsp; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n .e.f. 01-11-2024 before it was read as, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n grated tax = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Appeal to the Goods and Services Tax Appellate TribunalGST APL – 05GST6[Form GST APL-05 See rule 110(1) Appeal to the Goods and Services Tax Appellate Tribunal 1. GSTIN\/Temporary ID\/UIN – 2. Name of the appellant – 3. Address of the appellant – 4. Respondent(s): (a) (b) (c) ………….. (Specify designation and office of the respondent(s)) … Continue reading “Appeal to the Goods and Services Tax Appellate Tribunal”<\/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-6545","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6545","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=6545"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6545\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n16. About Appellant (As per Annexure D)
\n17. Statement of facts (As per Annexure E)
\n18. Grounds of appeal
\n19. Prayer
\n20. Details of demand created, disputed and admitted.
\nParticulars
\nCentral Tax
\nState\/UT Tax
\nIntegrated Tax
\nAmount deter mined by Appell ate \/ Revisional author ity, if any (A
\nAmount
\nadmitted (B)
\nAmount under dispute (C) (A-B)
\n(Auto
\n–
\npopulated from columns 3, 5,
\n7, 9, 10 &
\n11 of Table
\n9 of
\nAPL-04,
\nwhere it is system or as peraltern ate flow of order
\nAmount deter mined by Appel late \/ Revisional authority, if any (A
\nAmount
\nadmitted (B)
\nAmo
\nunt under dispute (C)
\n(A- B)
\n(Auto –
\npopulated from columns 3, 5,
\n7, 9,
\n10 & 11 of
\nTable
\n9 of
\nAPL- 04,
\nwhere it is system or as per alternate flow of order
\nAmount determined by Appellate \/ Revisional authority, if any (A
\nAmount
\nadmitted (B)
\nAmount under dispute (C) (A-B) (Auto-populated <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
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\n21. Details of payment of admitted amount and pre-deposit:
\n (a) Details of amount payable:
\nParticulars
\nCentral Tax
\nState\/UT Tax
\nIntegrated
\nCess
\nTotal Amount
\n(a)
\nAdmitted
\nAmount
\n(b) Pre-deposit
\n(10% of disputed tax)
\n(a)
\nAdmitted
\nAmount
\n(b) Pre-deposit
\n(10% of disputed tax)
\n(a)
\nAdmitted
\nAmount
\n(b) Pre-deposit
\n(10% of disputed tax)
\n(a)
\nAdmitted
\nAmount
\n(b) &nb<\/p>\n
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\n
\n Integrated tax
\n Central tax
\n State\/UT tax
\n CESS
\n 1
\n 2
\n 3
\n 4
\n 5
\n 6
\n 7
\n 8
\n 9
\n 1
\n Integrated tax
\n
\n Cash Ledger
\n
\n
\n
\n
\n
\n
\n
\n
\n Credit Ledger
\n
\n
\n
\n
\n
\n 2
\n Central tax
\n
\n Cash Ledger
\n
\n
\n
\n
\n
\n
\n
\n
\n Credit Ledger
\n
\n
\n
\n
\n
\n 3
\n State\/UT tax
\n
\n Cash Ledger
\n
\n
\n
\n
\n
\n
\n
\n
\n Credit Ledger
\n
\n
\n
\n
\n
\n 4
\n CESS
\n
\n Cash Ledger
\n
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\n
\n
\n
\n
\n
\n
\n Credit Ledger
\n
\n
\n
\n
\n
\n (c) Interest, penalty, late fee and any other amount payable and paid:
\nSr.
\nNo.
\n Description
\n Amount payable
\n
\n
\n
\n Debit entry no.
\n Amount paid
\n
\n
\n
\n \n<\/p>\n
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\n Verified today, the _____________________________________ day of ______________month______________ 20…__________
\n < Signature >
\n Place:
\n Name of the Applicant
\n Date:
\n Designation\/Status
\n Annexure A
\n (Order Type )
\nS No
\n List of 'Order Type'
\n1
\n Demand Order
\n2
\n Refund Order
\n3
\n Registration Order
\n4
\n Enforcement Order
\n5
\n Recovery Order
\n6
\n Other order
\n Annexure B
\n (Category of case under dispute or issues involved )
\n S No
\nList of 'Category of case under dispute
\n Tab
\n Tab
\nAmount involved
\n (where quantifiable)
\n 1
\n Misclassification of any goods or services or both
\n Mention HSN
\n
\n 2
\n Wrong applicability of a notification issued under the provisions of this Act
\nMention notification no.
\n and date
\n
\n 3
\n Incorrect determination of time of supply of goods or services or both
\n Mention<\/p>\n
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\n order
\n
\n
\n 9
\n Rejection\/acceptance of application for registration
\n Mention section and rule specified in Appellate\/
\n Revisionary order
\n
\n 10
\nRejection\/acceptance of application for amendment to registration
\nMention section and rule specified in Appellate\/ Revisionary order
\n
\n 11
\nSuspension of registration
\nMention section and rule
\nspecified in Appellate\/
\nRevisionary order
\n
\n 12
\nOrder dropping show-cause in relation to registration
\nMention section and rule
\nspecified in Appellate\/
\nRevisionary order
\n
\n 13
\nDenial of facility to pay tax under composition scheme
\nMention section and rule
\nspecified in Appellate\/
\nRevisionary order
\n
\n 14
\nCancellation of registr<\/p>\n
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\nMention section and rule
\nspecified in Appellate\/
\nRevisionary order
\n
\n 21
\nDetermination of tax not paid or short paid on outward supply
\nu\/s 73
\nMention section and rule
\nspecified in Appellate\/
\nRevisionary order
\n
\n 22
\nExcess ITC availed\/utilized u\/s 73
\nMention section and rule
\nspecified in Appellate\/
\nRevisionary order
\n
\n 23
\nOrder for re-credit in credit ledger of claim for refund rejected
\nor of wrongly obtained refund being deposited
\nMention section and rule
\nspecified in Appellate\/
\nRevisionary order
\n
\n 24
\nOrder rejecting\/granting provisional refund
\nMention section and rule
\nspecified in Appellate\/
\nRevisionary order
\n
\n 25
\nOrder denying\/reducing\/withholding\/granting refund
\nMention section and rule
\nspecified in Appellate\/
\nRevisionary order
\n
\n 26
\nIssue related to provisional assessment
\nMention section and rule
\nspecified in Appellate\/
\nRevisionary order
\n
\n 27
\nFraud or wilful suppression of fact leading to n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n 34
\nOrder imposing penalty
\nMention section and rule
\nspecified in Appellate\/
\nRevisionary order
\n
\n 35
\nOrder permitting compounding of any offense or withdrawing
\nsuch order
\nMention section and rule
\nspecified in Appellate\/
\nRevisionary order
\n
\n 36
\nAnti profiteering related matter
\n
\n
\n 37
\nOthers-
\n
\n
\n 38
\nIssues related to Place of supply of goods and\/or services
\n
\n
\n
\n Annexure C
\n Case Summary (indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each cell)
\n Sr. No.
\n Issue related to
\n As per order of adjudicating authority
\nAs determined by
\nAppellate\/Revisional
\nauthority
\n As per stand of appellant before Tribunal
\n As declared\/ claimed by present Appellant
\n 1
\n Registration
\n
\n
\n
\n
\n 2
\n Revocation of registration
\n
\n
\n
\n
\n 3
\n Denial\/blocking of ITC
\n
\n
\n  <\/p>\n
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\nAnnexure D
\nAbout Appellant
\n Constitution\/
\n Identification
\n Number
\n Constitution of
\n Business
\n Statute under which incorporated
\n Date of
\n Commencement of business
\n Address
\n Nature of
\n Business
\n Any other relevant fact
\n\t
\n
\n
\n
\n
\n
\n
\nAppellant to state in free text form as follows:
\nAppellant to mention:
\n(a). his constitution of business (e.g. Company, Partnership, HUF, Trust, etc.)
\n(b). Statute under which incorporated, if any (e.g. Companies Act, Trust Act, Societies Registration Act, etc.)
\n(c). date of its constitution
\n(d). constitution\/identification number assigned to it by constituting authority (e.g. Corporate Identification Number in case of a company, etc.)
\n(e). Address of its Head Office and address of its principal place of business in State
\n(f). GSTIN\/Temp Id and date from which registered under GST
\n(g). Nature of the business in which he\/it is engaged (e.g. manufacturer \/wholesaler \/retailer \/ supplie<\/p>\n
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\n“(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 exceeding Rs. 100 crore in respect of IGST and Rs. 50 crore in respect of cess)]”
\n\t5.
\nSubstituted vide Notification No. 20\/2024 – Central Tax dated 08-10-2024 w.e.f. 01-11-2024 before it was read as,
\n“(b) Details of payment of admitted amount and pre-deposit 2[(predeposit 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)]”
\n\t6.
\nSubstituted vide Notification No. 13\/2025-Central Tax dated 17-09-2025 w.e.f. 22-09-2025 before it was read as,
\n“Form GST APL-05
\n[See rule 110(1)]
\nAppeal to the Appellate Tribunal
\n1. GSTIN\/Temporary ID\/UIN –
\n2. Name of the appellant –
\n3. Address of the app<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\n\t
\n(e) Other charges
\n\t
\n\t
\n\t
\n\t
\n\t
\n(v) Market value of seized goods
\n9. Whether the appellant wishes to be heard in person?
\n10. Statement of facts
\n11. Grounds of appeal
\n12. Prayer
\n13. Details of demand created, disputed and admitted
\nParticulars of demand
\nParticulars
\nCentral tax
\nState\/UT tax
\nIntegrated Tax
\nCess
\nTotal amount
\nAmount demanded\/ rejected >, if any (A)
\n(a) Tax\/Cess
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n(b) Interest
\n\t
\n(c) Penalty
\n\t
\n(d) Fees
\n\t
\n(e) Other charges
\n\t
\nAmount under dispute (B)
\n(a) Tax\/Cess
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n(b) Interest
\n\t
\n(c) Penalty
\n\t
\n(d) Fees
\n\t
\n(e) Other charges
\n\t
\nAmount admitted (C)
\n(a) Tax\/Cess
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n(b) Interest
\n\t
\n(c) Penalty
\n\t
\n(d) Fees
\n\t
\n(e) Other charges\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n\t
\nCash Ledger
\n\t
\n\t
\n\t
\n\t
\n\t
\nCredit Ledger
\n\t
\n\t
\n\t
\n\t
\n\t
\n2.
\nCentral tax
\n\t
\nCash Ledger
\n\t
\n\t
\n\t
\n\t
\n\t
\nCredit Ledger
\n\t
\n\t
\n\t
\n\t
\n\t
\n3.
\nState\/UT tax
\n\t
\nCash Ledger
\n\t
\n\t
\n\t
\n\t
\n\t
\nCredit Ledger
\n\t
\n\t
\n\t
\n\t
\n\t
\n4.
\nCESS
\n\t
\nCash Ledger
\n\t
\n\t
\n\t
\n\t
\n\t
\nCredit Ledger
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n(c) Interest, penalty, late fee and any other amount payable and paid :
\nSr. No.
\nDescription
\nAmount payable
\nDebit entry no.
\nAmount paid
\nIntegrated tax
\nCentral tax
\nState\/UT tax
\nCESS
\nIntegrated tax
\nCentral tax
\nState\/UT tax
\nCESS
\n1
\n2
\n3
\n4
\n5
\n6
\n7
\n8
\n9
\n10
\n11
\n1.
\nInterest
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n\t
\n2.
\nPenalty
\n\t
\n\t
\n\t
\n\t&nbs<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n