List of GST appeal forms- types of forms for appeal

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A list of GST appeal forms is available for the taxpayer or tax officials to solve any dispute and this appeal application will have to submit to Appellate Authority.

Sometimes, the taxpayer looks at some differences or disputes due to GST tax payment under the GST act and the taxpayer is not accepting the decision or order of the proper GST tax officer.

Then the taxpayer has the right to appeal to the Appellate Authority against the dispute of GST tax so that he can clear all issues.

What are the list/types of GST appeal forms?

There are some appeal forms are available for the taxpayer and tax officials online on the portal which requires applying after login to the GST portal.

These Forms are available for appeal-

FORM GST APL- 01

This form is available for the taxpayer to appeal to the Appellate Authority.

An assessee, aggrieved by any decision or order may prefer an appeal within a period of 3 months from the date of communication of decision or order in form GST APL-01 along with relevant documents either electronically or otherwise as notified by the commissioner against which a provisional acknowledgment will be issued.

Any taxpayer or an unregistered person aggrieved by the decision or order passed against him by an adjudicating authority can appeal in this form or format.

A taxpayer can appeal online in these steps- first of all, go to the GST portal and log in if registered after that go to services then user services then my application and after that choose to appeal to the appellate authority.

And fill form APL- 01 by selection order type, no, and the category of the case of a dispute.

FORM GST APL- 02

This form is available for tax officials.

This form is an acknowledgment of the submission of an appeal.

Appellate Authority will issue an acknowledgment on submission of APL- 01.

FORM GST APL- 03

This form is available for tax officials.

This is an application to the appellate authority under sub-section (2) of section 107.

Commissioner of Central / State or any Union territory can, with a view to satisfy himself about the legality or propriety of any order or decision, direct a subordinate officer to file an application before the Appellate Authority within 6 months from the date of communication of decision or order in Form GST APL-03, along with relevant documents either electronically or otherwise as notified against the issue of an acknowledgment.  

A certified copy of the decision or order of the appeal is to be filed before the Appellate Authority within 7 days of filing the application and an appeal number shall be generated accordingly.

FORM GST APL- 04

This form is available for tax officials.

It is the summary of demand after the issue of an order by the Appellate Authority, Revisional Authority, Tribunal, or Court.

The Appellate Authority shall issue a summary that clearly indicates the final amount of demand confirmed order.

What are the categories of disputes for an appeal?

There is a list available of the categories of disputes for an appeal under the form GST APL-1 which is as follows-

  1. Misclassification of any goods or services or both
  2. Wrong applicability of a notification issued under the provision of this act
  3. Incorrect admissibility of an input tax credit of tax paid or deemed to have been paid
  4. The Incorrect determination of time and value of the supply of goods or services or both
  5. Incorrect determination of the liability to pay tax on any goods or services or both
  6. Whether the applicant requires a registration
  7. Whether any particular thing done by the applicant results in the supply of goods or services or both
  8. Rejection of application for registration on the incorrect ground
  9. Cancellation of registration for incorrect reasons
  10. Transfer of recovery/special mode of recovery
  11. Tax wrongfully collected/tax collected not paid to government
  12. Determination of tax not paid or short paid
  13. Refund on wrong ground/refund not granted/ interest on delayed refund
  14. Fraud or willful suppression of fact
  15. Anti-profiteering-related matters and others.

Appeals can be filed on the basis of the following two cases:  

File Appeal before Appellate Authority if the Proposal for Review is against an Adjudication Order and difference in the date of communication of Order and the date of directing it is less than or equal to <7>months.  

File Appeal before the next higher forum if the Proposal for Review is against an Order passed by First Appellate Authority/Appellate Tribunal/Revision/High Court and a difference in the date of communication of Order and the date of directing it is less than or equal to <7>months

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