Manner of filling appeal Before Appellate Tribunal [ Section 112 Read with Rule 110 of CGST Rules] - GST Ready Reckoner - GST

Manner of filling appeal Before Appellate Tribunal [ Section 112 Read with rule 110 of CGST Rules ] [ Substituted vide Notification No. 12/2024 Central Tax dated 10-07-2024 ] Before Substituted Application of appeal filled An appeal to the Appellate Tribunal u/s 112(1) shall be filed along with the relevant 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 u/s 112(5) shall be filed either electronically or otherwise as may be notified by the Registrar, in FORM GST APL-06 . The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26 CGST Rules . A certified copy of the decision or order appealed against along with fees shall be submitted to the Registrar within seven days of the filing of the appeal. Thereafter, a final acknowledgement indicating the appeal number shall be issued in Form GST APL-02 by the said authority. In such a situation, the appeal shall be deemed to be filed on the date on which the provisional acknowledgement stands issued. In case the certified copy is submitted after a period of 7 days, the date of filing of appeal shall be the date of submission of such copy. The appeal shall be considered as filed only when the final acknowledgement, indicating the appeal number is issued. Every appeal application must be accompanied with fees Every miscellaneous application shall be filed along with prescribed fees. The fees for filing and restoration of appeal shall be one thousand rupees for every one lakh rupees of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against , subject to maximum of twenty-five thousand rupees. There shall be no fee for application made before the Appellate Tribunal for rectification of errors. Registrar shall mean a Registrar appointed by the Government for this purpose, and shall include Joint Registrar, Deputy Registrar and Assistant Registrar. After Substituted Appeal to the Appellate Tribunal u/s 112(1) An appeal to the Appellate Tribunal u/s 112(1) shall be filed electronically in FORM GST APL-05, along with the relevant documents, and provisional acknowledgement shall be issued to the appellant immediately. An appeal to the Appellate Tribunal u/s 112(1) may be filed manually in FORM GST APL-05 , along with the relevant documents, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order, and in such case, a provisional acknowledgement shall be issued to the appellant immediately. Memorandum of cross-objections u/s 112(5) A memorandum of cross-objections to the Appellate Tribunal u/s 112(5) , if any, shall be filed electronically in FORM GST APL-06. A memorandum of cross-objections to the Appellate Tribunal u/s 112(5) may be filed manually in FORM GST APL-06, only if the Registrar allows the same by issuing a special or general order to that effect, subject to such conditions and restrictions as specified in the said order. The appeal and the memorandum of cross objections shall be signed in the manner specified in rule 26. Determination of date of filling appeal Where the order appealed against is uploaded on the common portal , a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgement shall be considered as the date of filing of appeal under rule 110(1). Where the order appealed against is not uploaded on the common portal , the appellant shall submit or upload, as the case may be, a self-certified copy of the said order within a period of seven days from the date of filing of FORM GST APL-05 and a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of issue of the provisional acknowledgment shall be considered as the date of filing of appeal. a self-certified copy of the order is submitted or uploaded after a period of seven days from the date of filing of FORM GST APL-05, a final acknowledgement, indicating appeal number, shall be issued in FORM GST APL-02 on removal of defects, if any, and the date of submission or uploading of such self-certified copy shall be considered as the date of filing of appeal. The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number, is issued. Fee for filling of appeal or restoration of appeal The fees for filing of appeal or restoration of appeal shall be ₹ 1,000/- for every ₹ 1,00,000/- of tax or input tax credit involved or the difference in tax or input tax credit involved or the amount of fine, fee or penalty determined in the order appealed against, subject to a maximum of ₹ 25,000/- and a minimum of ₹ 5,000/-. The fees for filing of an appeal in respect of an order not involving any demand of tax, interest, fine, fee or penalty shall be ₹ 5,000/-. There shall be no fee for application made before the Appellate Tribunal for rectification of errors referred to in section 112(10).