Uttar Pradesh Shasan Rajya Kar Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government Notification no.-1711/XI-2-25-9(42)/17-T.C.-74-U.P.GST Rules-2017-Order-
(356)-2025, dated; September QO , 2025.
NOTIFICATION No.-1711 /XI-2-23-9(42)/17-T.C.-74-U.P.GST Rules-2017-Order-(356)-2023 Lucknow ; Dated : September 20 , 2025 .
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act No. 1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following rules to further amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely:- The Uttar Pradesh Goods and Services Tax (Sixty- eighth Amendment) Rules, 2025 Short title and | 1. | (1} These rules may be called the Uttar Pradesh Goods and Services Tax (Sixtycommencement eighth Amendment) Rules, 2025.
{2) Save as otherwise provided in these rules, they shall come into force from 22" day of September, 2025.
Amendment of | 2. | In the Uttar Pradesh Goods and Services Tax Rules, 2017 (hereinafter referred to as the said Rule 31A rules), in rule 314A, in sub-rule (2), for the figure "128", the figure "140" shall be substituted.
Amendment of | 3. | In the said rules, with effect from the 1* day of April, 2025, in rule 39, in sub-rule (1A), after Rule 39 the words and figures "of section 9", following shall be inserted, namely: — “of the Uttar Pradesh Goods and Services Tax Act, 2017 or under sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Service Tax Act, 2017 (Act No.13 of 2025)”.
Amendment of | 4. | In the said rules, with effect from the 1" day of Cctober, 2025, in rule 91, for sub-rule (2), the Rule 91 following sub-rule shall be substituted, namely: — "(2). The proper officer, on the basis of identification and evaluation of risk by the system, shall make an order in FORM GST RFD-04, within a period not exceeding seven days from the date of the acknowledgement under sub-rule (1) or sub-rule (2) of rule 90:
Provided that the proper officer, for reasons to be recorded in writing, may not grant refund on provisional basis and proceed with the order under rule 92:
Provided further that the order issued in FORM GST RFD-04 shall not be required to be revalidated by the proper officer.”.
Amendment of | 5. | Inthe said rules, in rule 110 ,— Rule 110
(a) in sub-rule (1), - (i} after the words "electronically and provisional acknowledgement", the words, 1 1 1 ee:
tile No. 1-2099/313/2025-@% wa feat HePT-2-state tax department (Computer No. 1972070) Tee eee ee a Bee ee A RL CII Cer amet Seok eke.
1 wre a te ee See en naar anon me letters and figures "in Part A of FORM GST APL-02A" shall be inserted;
(ii) the proviso shall be omitted;
(b) in sub-rule (2), the proviso shall be omitted;
(c) in sub-rule (4), for the words, letters and figures “in FORM GST APL-02”, wherever they occur, the words, letters and figures “ in Part B of FORM GST APL-02A” shall be substituted..
Insertion of new Rule 110A In the said rules, after rule 110, the following rule shall be inserted, namely: — "110A. Procedure for the Appeals to be heard by a single Member Bench. - (1} The President or the Vice-President if so authorised by the President in respect of any State Bench, may either on his own motion or an application filed by the partics to the appeal, scrutinise the appeal and transfer such appeal to any single Member Bench within the respective State if the appcal does not involve a question of law.
(2) In case the single Member Bench, while hearing the appeal allotted under sub-rule
(1), comes to a conclusion that the appeal may involve a question of law, such Bench shall for reasons to be recorded in writing send back the appeal to the President or the Vice-President, as the case may be, for reconsideration.
(3) During the scrutiny of appeal under sub-rule (1) or reconsideration of appcal under sub-rule (2), the fact as to whether in respect of the same taxable person within a State, the same issue for the same or a different tax period has already been heard or decided by a Bench comprising of a Technical Member and a Judicial Member, shall be taken into consideration and where such a matter exists, the appeal shall be heard by a Bench comprising of a Technical Member and a Judicial Member.
{4) For the purpose of reckoning the amount of fifty Jakh rupees under sub-section (8) of section 109, the cumulative tax or input tax credit involved, or the amount of fine, fee or penalty, shall be determined with reference to all issues and all tax periods covered in the order appealed against.".
Amendment of Rule 111 In the said miles, in rule 111, —
(a) in sub-rule (1), -
(i) after the words "provisional acknowledgement", the words, letters and figures "in Part A of FORM GST APL-02A" shall be inserted;
(ii) the proviso shall be omitted;
(b) in sub-rule (2), the proviso shall be omitted;
(c) in sub-rule (4), -
(i) for the words, letters and figures “in FORM GST APL-02”, wherever they occur, the words, figures and letters “in Part B of FORM GST APL-02A” shall be substituted;
(ii) in the second proviso, for the words “self-certificd copy” the wards “‘sclf-attested copy” shall be substituted.
Amendment of Rule 113 In the said rules, in rule 113, for sub-rule (2), the following sub-rule shall be substituted, namely: - *(2) The Appellate Tribunal shall, along with its order under sub-section (1) of section 113, issue, or cause to be issued, a summary of the order in FORM GST APL-04A t 2 File No. 11-2099/313/2025 int UG frtdtet HqHM-2-state tax department (Computer No. 1972070) a wet Fees ee bi RIE RE de det ete Pas tte ee Dee ee ese nme ee clearly indicating the final amount of demand confirmed by the Appellate Tribunal.” Amendment 9. | In the said rules, in FORM GSTR-9, - | | or FORM GSTR-9 (a) in the Table, - | (i) in PLT, under the heading “Details of ITC for the financial year”, - (A) against serial number 6, under the heading “Details of ITC availed | during the financial year”, - (I} after the serial number A, and the entries relating thereto, the following shall be inserted, namely, - | “Al | ITC of preceding financial year availed in the | financial year (which is included in 6A above) other than ITC | teclaimed under tule 37 and rule 37A A2 | Net ITC of the financial year ={A-Al)” (I]} in the entry against serial number H, the words, brackets and | letter “(other than B above)” shall be omitted;
(IIT ) for serial number J and the entries relating thereto, the following shall be substituted, namely:- | “J Difference (1-A2 above)” (IV) for serial number M and the entries relating thereto, the following shall be substituted, namely:- ce M ITC availed through ITC-01, ITC 02 and ITC-02A (other than GSTR-3B and TRAN Forms} ”, :
\ (B) against serial number 7, under the heading “Details of ITC reversed and Ineligible ITC for the financial year”,- () after serial number A and the entries relating thereto, the following shall be inserted, namely: - (Ts Al | As per Rule 37A A2_ | As per rule | ;
ile No, 11-2099/313/2025-a% Ud frrdtner deyet-2-state tax department (Computer No. 1972070} Dem meted Beane AFNEEE OO RR OE ie eet ee ee efi ariiine?® seeder eee Eber 2 AAA a AO | | 38” (C) against serial number 8, under the heading “Other ITC related information”,- (D. for the entrics against scrial number B, the following shall be substituted, namcly:- B ITC as per | <Auto> 6(B) above”
(11). in the entries against serial number H, after the words, brackets, figure and letter “(as per 6(E) above)”, the words “in the financial year” shall be inserted;
(IIT). after serial number H and the entries relating thereto, the following shall be inserted namely, - “Hl | IGST Credit availed on Import of goods in next financial year” ”, i {IV) for serial number I and the entry relating thereto, the following shall be substituted namely:- a a | Difference [G- (H +H1)}”
(ii) in Pt. IV, under the heading “Details of tax paid as declared in returns filed during the financial ycar’- (A) for serial number 9, and the entrics relating thereto, the following shall be substituted, namely: - Description Tax | Paid Paid through ITC 9 Paya | through Total Differenc ble cash Tax e between Cen | St | Integr | C | paig Tax tral | ate | ated e payable Tax | Ta | Tax s and paid x / ‘Ts U T Ta x 1 2 3 4 5 6 718 = | 2-8” 34445 +6+7 Integrated Tax a 4 ‘ie No. 11-2099/213/2025-2R¢ Va faiwA PATT-2-state tax department (Computer No, 1972070) - SE ee EE ete ed nee eee eee ee etree eet ri rer Flee ae An Am AA a Central Tax State/UT Tax Cess Interest Late fee Penalty Other pericd.”- rt9
(iii) in Pt. V, under the heading “Particulars of the transactions for the financia] year declared in returns of the next financial year till the specified (A) for serial numbers 10, 11, 12, 13 and 14 and the entries relating thereto, the following shall be substituted, namely :- 10 | Supplies / tax declared through Invoices / Debit Note / Amendments (+) 11 | Supplies / tax reduced through Amendments / Credit Note (-) 12 | ITC of the financial year reversed in the next financial year
13. | ITC of the financial year availed in the next financial year 14 _| Differential tax paid on account of declaration in 10 & 11 above Description Payable Paid Difference 1 2 3 2-3” Integrated Tax Central Tax State/UT Tax Cess Interest 4, 2 “1. Terms used: (ii) in paragraph 2A,— "(B) under the heading “Instructions”, —
(i) for paragraph 1, the following paragraph shall be substituted namely:—
(a) GSTIN: Goods and Services Tax Identification Number
(b) UQC: Unit Quantity Code {c) HSN: Harmonised System of Nomenclature Code {d) ITC: Input Tax Credit”;
(A) after the words, “financial year only”, the words “for which 5 5 ile No. 11-2099/313/2025-82 Va feat HepPT-2-state tax department (Computer No. 1972070) eo eee ee a Bee He Le, Amie eee AER ot eee or reine eG ee ee Gee amen ee oem a (A) (B) annual return is being filed” shall be inserted;
(B) after the words “not be reported here”, the words “until unless specifically required” shall be inserted;
(iii) in paragraph 4, - (A) after the words, letters and figures “or FY 2023-24” the words, letters and figures “or FY 2024-25” shall be inserted;
(B) ‘In the Table, -
(i). in second column, against table number “SD, SE and SF”, after the letters and figures “FY 2023-24", the letters and figures “and FY 2024-25,” shall be inserted;
(II). in second column, against table numbers 5H, 5I and “SJ and 5K”, for the word and figures “2022-23 and 2023- 24”, the figures and word “2022-23, 2023-24 and 2024- 25,” shall be substituted;
(iv) In paragraph 5, in the Table, - in second column, against table number 6A, for the word “taxpayer” the words “financial year” shall be substituted;
after table number 6A and the entries relating thereto, the following shall be inserted namely, - tts 6Al ITC in respect of the preceding financial year, but availed through FORM GSTR-3B of April to October of the Financial Year for which annual retum is fumished, filed till 30" November of the Financial Year for which annual return is furnished and included in auto populated values in table 6A above, should be declared here.
Also, if any ITC which was claimed and reversed (due to tule 37 or rule 37A) in any of the preceding financial year but reclaimed during the financial year for which this retum is being filed, shall not be reported here as this will be reported in the Table 6H below.
Also, if any ITC which was claimed and reversed (other than due to rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this retum is being filed, shall be reported here and this will not be reported in the Table 6H below.
{C) Lm :
in second column, against table number 6B, - (I) after the words, figures, brackets and letters “separately under 6(H) below.”, the following shall be inserted, namely: ~ “However, for FY 2024-25 onwards, in case of ITC availed, reversed and then reclaimed, ITC which was availed (for the first time) should be declared in this table.
ITC which was reversed should be declared in the Table 7 and ITC that is reclaimed should only be declared in Table
6H.”;
(II) for the figures and word “2022-23 and 2023-24” the figures and word “2022-23, 2023-24 and 2024-25,” shall be ‘ile No. 11-2099/313/2025-a7 Ta Prt HaNT-2-state tax department (Computer No. 1972070) Mae ane ade Ae Ree CII ee ol bat eter es ores stelinew sefteeth wrote ae Ghee € 6 au ae nnn mer bm A mae (D) (E) (F) (G) substituted.
in second column, against table numbers 6C and 6D for the words and figures “2022-23 and 2023-24” the words and figures 2022-23, 2023-24 and 2024-25,” shall be substituted.
in second column, against table number 6H after the words “shalt be declared here.” the following shall be inserted, namely:— “However, for FY 2024-25 onwards, in case of ITC availed, reversed and then reclaimed, ITC on inward supplies (other than imperts and inward supplies liable to reverse charge but includes services received from SEZs) which was availed (for the first time) should be declared in Table 6B above. ITC which was reversed should be declared in the Table 7 and ITC that is reclaimed should only be declared in here.
Also, if any ITC which was claimed and reversed (due to rule 37 or rule 37A) in any of the preceding financial year but reclaimed during the financial year for which this return is being filed, shall be reported here.
Also, if any ITC which was claimed and reversed (other than rule 37 or rule 37A) in preceding financial year but reclaimed during the financial year for which this return is being filed, shall net be reported here as it is to be reported in the Table 6A1 above.”;
in second column, against table number 6J, after the words “this amount should be zero.”, the following shall be inserted, namely: — “However, for FY 2024-25 onwards, the difference between the total amount of net ITC of the financial year availed through FORM GSTR-3B as per Table 6A2 and input tax credit declared in row B to H shall be auto populated here. Ideally, this amount should be zero.”;
for table number 6M and the entries relating thereto, the following table and entries shall be substituted, namely, - “ 6M Details of ITC availed through FORM ITC-01, FORM ITC-02 and ITC-024 (i.e. ITC availed through Forms other than GSTR 3B, TRAN-!
and TRAN-II) in the financial year shall be declared here.
(H) et, for table number “7A, 7B, 7C, 7D, 7E, 7F, 7G and 7H” and the entries relating thereto, the following table and entries shall be substituted namely, - ae 7A, 7A1, 7A2, | Details of input tax credit reversed due to 7B, 7C, 7D, 7E, | ineligibility or reversals required under rule 37, 7F, 7G and 7H 37A, 38, 39, 42 and 43 of the CGST Rules, 2017 shall be declared here. This column should also contain details of any input tax credit reversed ‘lle No. 11-2099/313/2025-t Ue fraUet aepAMM-2-state tax department (Computer No. 197z070) Tae ee Be Be L.A clieie ote athe ate ee Pheer 5 nna ran on a oe APE ele dot -t-LoFK..
7 7 under section 17(5) of the CGST Act, 2017 and details of ineligible transition credit claimed under FORM GST TRAN-IorFORM GST TRAN-II and then subsequently reversed. Table 4(B) of FORM GSTR-3B may be used for filling up these details. Any ITC reversed through FORM ITC -03 or any other reversal not specified in any row above shall be declared in 7H. For FY 2017-18, 2018-19, 2019-20, 2020- 21, 2021-22, 2022-23 and 2023-24, the registered person shall have an option to either fill his information on reversals separately in Table 7A to 7E or report the entire amount of reversal under Table 7H only.
(1) —_ against table number 8B, after the words and brackets “(without the CA certification).”, the following shall be inserted, namely:
“However, for FY 2024-25 onwards, the input tax credit as declared in Table 6B shall be auto-populated here.” shall be inserted, (J) in second column against table number 8H after the words “The input tax credit”, words “availed in the financial year” shall be inserted, (K) after table number 8H and the cntrics relating thercto, the follawing shall be inserted, namely, - Out of 8G, the input tax credit on Import of goods which is availed in next financial ycar shali be declared here.
{v) . in paragraph 7,- (A) after the words, letters and figures “filed upto 30th November, 2024” the following shall be inserted, namely:~ “From FY 2024-25 onwards, Part V consists of particulars of transactions for the financial year for which annual retum is furnished but declared in the FORM GSTR-3B filed for the months of April to October of next financial year, filed upto 30th November of next financial year.”;
(B) In the Table, — (i} in second column, against table number “10 & 11”, after the words, letters and figures “30th November, 2024 shall be declared here” the following shall be inserted, namely:— “From FY 2024-25 onwards, for Table 10, details of supplies or tax increased through invoices or debit note or upward amendment of the same pertaining to the financial year but furnished in FORM GSTR-1 or as amended in FORM GSTR-1A or furnished through 8 Ile No. 1-2099/313/2025-nT Ua fata anypAT-2-state tax department (Computer No. 1972070} Ree eek fone Ee be PO ike DAO e ate dal eee, evi ee che sere Ghee oa sane nase an an mae . invoice furnishing facility of April to October of the next financial year, filed upto 30" November of next financial year shall be declared here.
From FY 2024-25 onwards, for Table 11, details of supplies or tax reduced through invoices or credit note pertaining to the financial year but furnished in FORM GSTR-1 or as amended in FORM GSTR-1A or furnished through invoice furnishing facility of April to October of the next financial year, filed upto 30 November of next financial year shall be declared here.”;
(II) in second column, against table number 12, after the letters, words and figures “and 2023-24, the registered person shall have an option to not fill this table” the following shall be inserted, namely:— “For FY 2024-25 onwards, aggregate value of reversed ITC of the financial year which has been reversed through the returm filed in next financial year filed upto 30th November, shall be declared here (This will not be part of Table 7). Table 4(B) of FORM GSTR-3B of next financial year may be used for filling up these details.”;
(0) in second column, against table number 13, after the letters, words and figures “and 2023-24, the registered person shall have an option to not fill this table” the following shall be inserted, i . namely:— “For FY 2024-25 onwards, details of ITC on supply of goods or services received pertaining to the financial year but ITC for the same was availed in return from April to October of next financial year filed upto 30th November, of next financial year shall be declared here. Table 4(A} of FORM GSTR-3B of April to October of next financial year may be used for filling up these details.
However, any ITC which was reversed in any of the financial years as per rule 37 or rule 37A but was reclaimed in next financial year, the details of such ITC reclaimed shall be furnished in the Table 6H of GSTR-9 to be filed for next financial year only. The same shall not to be reported here’.”;
| (vi) in paragraph 8, in the Table, in second column, against serial numbers “15A, 15B, 15C and 15D”, “15E, 15F and 15G”, 16A, 16B, 16C, and “17&18”, for the { figures and word “2022-23 and 2023-24”, wherever they occur, the figures and word | ‘9 k ‘ile No. 11-2098/313/2025-T Ud Pdi 3eAT-2-state tax department (Computer No. 1972070} ' Ae dee SO Ge I Ue RNR eet meee i coins seb re or Fee ae ann inne an in ne “2022-23, 2023-24 and 2024-25,” shall be substituted;
(vii) in paragraph 9, for the word “only”, the words “or electronic credit ledger” shall be substituted.
FORM GSTR- 9c
10.
In the said rules, in FORM GSTR-9C, -
(a) in the Table,- (i} in Pt. Tl, under the heading “Reconciliation of tumover declared in audited Annual Financial Statement with tumover declared in Annual Return (GSTR-9) ", against: scrial number 7, under the heading “ Reconciliation of Taxable Tumover”,— , (A) after the serial number D and the entries relating thereto, the following shall be inserted, namely, - Supplies on which tax is to be paid by ecommerce operators as per sub-section (5) of section 9 [Supplier to report] Di (B) in second column, against serial number E, for the letter and brackets (A-B-C-D)” the letters and brackets {A- B-C-D-D1)” shall be substituted;
(ii) in Pt. TET under the heading “Reconciliation of tax paid”,- (A) against serial number 9 under the heading “Reconciliation or rate wise liability and amount payable thereon”,-
(1) after the entry scrial number “K-1" and the entries relating thereto, the following shall be inserted, namely, - K| Supplies on | NA - | which c- 2 { commerce operator iS required to pay tax as per subsection (5) of section 9 [E- commerce operator to Teport] (I) in second column, against serial number Q, for the word “paid” the word “payable” shall be substituted:
16 10 lle No, 11-2099/313/2025-UHt Ud Frater seyrTt-2-state tax department (Computer No. 1972070) wm eee bee COTO ieee BOVE te beet eh ae rele a eet eee Ch (B) against serial number] 1, under the heading “Additional amount ’ “payablé*but not paid (due to reasons specified under Table 6,8 and 10 above)”,-
(1) for the word “Cash” the words and letters “cash or ITC” shall be substituted;
(II) after the entry relating to “Others”, the following entry shall be inserted, namely: - dt Supplies on which e- [NA commerce operator is required to pay tax as per sub-section (5) of section 9 [E-commerce operator to report] , :
(iii) In Part V under the heading “Additional liability due to onreconciliation”, - (A) for the word “Cash” the words and letters “cash or ITC” shall be substituted;
(B) after the entry relating to “Others”, the following shall be inserted namely: - “c Supplies on which e4 Supplies on which e4 commerce operator is} required to pay tax as per sub-section (5) of section 9 [E-commerce operator to report]
(v) after part V, the following shall be inserted, namely: - ee 17 Late fee payable and paid Description Payable Paid 1 2 3 A Integrated Tax B Central Tax Cc State Tax/UT Tax , , (b} under the heading “Instructions”,- "4 4 tile No. 11-2099/313/2025-a% Ue TAduet aqVT-2-state tax department (Computer No. 1972070) 1 wee ene ee ree Ae mime eee ANE a eet eres sri arf tee oe Seer a nnn anne nn an ome
(i) in paragraph 4, in the Table, - {A) in second column, for the figures and word “2022-23 and 2023-24”, wherever they occur, the figures and word “2022-23, 2023-24 and 2024-25,” shall be substituted;
(B) after table number 7D and entrics relating thereto, the following shall be inserted namely: - 7D} Supplics on which tax is to be paid by ccommerce operators as per sub-section (5) of section 9 shall pe declared here by the supplier.
(C} in second column, against table number 7E, for the words, figures, letters and brackets “reverse charge etc.)
declared in Table 7B, 7C, 7D above.” the words, figures, letters and brackets “reverse charge, supplies made subunder section (5) of section 9 etc.) declared in Table 7B, 7C, and 7D and 7D1 above.” shall be substituted;
(D) in second column against table 7F, for the letters, figures and brackets “(4N — 4G)”, the letters, figures and brackets “(4N —4G- 4G1)” shall be substituted;
(ii) in paragraph 6, in the Table- (A) in second column against table number 14, for the figures and word “2022-23 and 2023-24”, the figures and word “2022-23, 2023- 24 and 2024-25,” shall be substituted;
(C) after the table number 16 and entries relating thereto, the following shall be inserted, namely:— “ 17 Late fee will be payable as per sectid
(iii) in paragraph 8, for the word “only”, the words “or electronic credit ledger.” shall be substituted.
Insertion of FORM GST APL-O2A li. In the said rules, after FORM GST APL-02, the following Form shall be inserted, namely; — “FORM GST APL-02A [See rules 110 and 1] 1] Part A Provisional Acknowledgment for submission of Appeal/Application 12 12 ‘ile No, 11-2099/313/2025-8T Ua Frit HeqeM-2-state tax department (Computer No. 1972070) Fe eke Bene (eR ba, INI mee APA de aed ahead ire... ei ee weet ee Dh nn ee PA te <Name of applicant><GSTIN/Temp ID/UIN/Reference Number/BO ID with date> “Your appeal has been successfully filed against <Application Reference Number>.
An appeal/application has been submitted by you on the Goods and Services Tax Appellate ; Tribunal portal which is hereby provisionally acknowledged and its acceptance/admission is subject to scrutiny by the Registry/Bench. The Provisional Acknowledgement number is <Daily Number > dated ” GSTIN/Temporary ID/UIN/ENR - Date of filing - Time of filing - filing/provisional acknowledgement number | Name of the person filing the appeal - | Appeal fees - Transaction Id - <Signature> | Place:
Date: Name | Designation ON Behalf of GST Appellate Tribunal Part B Final Acknowledgement communicating registration/rejection of Appeal/Application Your appeal/application has been successfully filed/registered against <application reference number > dated < Date>.
GSTIN/Temporary ID/UIN/ENR - Case Registration Number - Date of acceptance — | Date of appearance: Time:
Court Number: Bench AR/IR/DR/R | GSTAT ooocccccccceeseeeeeeeeees "43 tile No. 11-2099/313/2025-2Fq Ud fet WeHeT-2-state tax department (Computer No. 1972070} ee ee Be, - A Le. me ee | APIA ol net ee oT eRe site ete ar beter ee ee ae eT Ty Bench” OR Your appeal/application filed vide provisional acknowledgment reference number ------ dated ----— has been rejected Date of rejection:
OR Your appeai/application having provisional acknowledgment reference number ----- dated ------ has been dismissed as withdrawn Date of Dismissal:
ee ee ee eee OR Your appeal/application having provisional acknowledgment reference number ------ dated ------ has been Rejected due to Wrong Jurisdiction Date of Rejection:
» OR Your Appeal/application having provisional acknowledgment reference number ------ dated ------ has been rejected duc to wrong applicability of place of supply issue.
Date of rejection:
AR/IR/DR/R GSTAT ooo. ceeceeees Bench” Insertion 12. | In the said rules, after FORM GST APL-04, the following Form shall be inserted, namely: — ofForm GST . APLO4A “Form GST APL-04 A "14 ‘ile No. 11-20997313/ 2025-0 Ta fadter HepT-z2-state tax department (Computer No, 1972070} ee a es etl Lee SO ee SPE arte dae a eae wow sefer werte ae Cheer 8 a nn IRA iA A OLD [See rule 113(2)] | Summary of the order and demand after issue of order by the Goods and Services Tax Appellate Tribunal | Whether remand order: Yes / No Order Reference no.- Date of order- | 1. GSTIN/Temporary ID/UIN — | 2. Appeal Case Reference no. — Date:-
3. Name of the appellant — | 4. Name of the Respondent -—
5. Order appealed against — | a) Order Type -- Demand, Registration, Refund, Enforcement, Refund & Others | b) Ref Number - | Date- Personal Hearing — (Ail hearing dates) | 7. Status of Order under Appeal- Confirmed/Modified/Rejected Conjirmed — Order under Appeal is confirmed Modified — Order under Appeal is modified Rejected - - Order under Appeal is annulled
8. Order in brief: (Free text, Max 2500 characters)—
9. ¥f demand order, then whether demand quantified: (Yes/No) (if the answer is YES, the demand quantified as follows.)
| Section-I Central tax State/UT tax Integrated tax |Cess Total Partieul |P'sPutely cermin | PY Ipetermin [PY ID ctermin [OY petermin (PY Ipetermin d id d- d ars A ed A ed A ed Amoun ed Amo ed t moun Amount f moun Amount r moun Amount t m Amount o™ Amount 1 2 3 4 5 6 7 8 9 10 1]
(a) Tax | (b) Interest fc) | Penalty
(d) Fees | ©) Others
(8) | Refund | Section-I i Place of Supply/Demand [Tax lInterest [Penalty lOther {Total | ° 15 15 ile No. 11-2099/313/2025-T Ta fAdua HyRTT-2-state tax department (Computer No. 1972070} eee Bene ANE ee be CIO PI AAO ek hoe Toe retire alte recter or Phew 2 ke RA ar an in Ae IName of State/‘UT 1 2 3 4 iS 6 7 Amount in dispute Amount Determined Add rows
10. For Other orders and Demand orders which are not quantified Issues as raised by | Issues as determined by | Order by GST proper officer Appellate/Revisional authority Appellate Tribunal
11. If remanded with directions:
a) Remanded to: (specify authority to whom remanded. Adjudicating Authority, Appellate authority, Revisional authority, any other) b) Directions subject to which remanded, if any: (Free text, Max 1000 words) Section-ll (Anti-profiteering)
12. Order In brief: (Drop -Down Values) a) Reduction in Price 5) Return to Recipient of Amount not passed on, along with interest c} Deposit in Consumer Welfare Fund/s d) Penalty Imposed (Amount to be specified) e) Cancellation of Registration Place:
Signature:
Date:
Designation:
Jurisdiction:” Amendment of FORM GST APL-05 13. In the said rules, for FORM GST APL-05, the following Form shall be substituted, namely:-- “Form GST APL-05 See rile T10(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 — 16 16 ‘ile No. 11-2099/313/2025-e Ta Pate InpATT-2-state tax department (Computer No. 1972070) eee te NT Ae Ate ed eke, ote ete series ee Chane ae AR ree em a ME
4. Respondent(s):
(a) (b}
(c) (Specify designation and office of the respondent(s})
5. Details of the authorised representative of the applicant:
Leeda nee eet neeeee ee Email ..........ceeeee eee
(b) Name... eee Mobile ..................... Email oo... cceceeee ees
6. Order appealed against- APL-04/Rejected APL-02 _ Number - Date-
7. Is place of supply involved in the dispute — Yes/Vo
8. Designation and Office of the Appellate Authority/Revisional Authority passing the order appealed against - 9, Date of communication of the order appealed against —
10. Details of order challenged before Appellate authority/Revisional Authority:
a) Number - Date — . b) Order type (As per Annexure A) c) Period of dispute from (DDMMYYYY) To (DDMMYYY) (Applicable for demand related orders)
11. Details of the authority passing the order specified at SI. no. 9: (Specify designation and Office of the said authority)
12. Name of the authorized representative
(a) Name.............ccss eee Mobile .............000000es Email PRD ee
13. Act (CGST/ SGST/ IGST/ Cess)
14. Details of the case under dispute:
a) Brief issue of the case under dispute b) Category of case under dispute (As per Annexure B) ¢) Market value of goods, where goods have been seized
15. Case Summary (As per Annexure C)
16. About Appellant (As per Annexure D)
17. Statement of facts (4s per Annexure E)
18. Grounds of appeal
19. Prayer
20. Details of demand created, disputed and admitted.
?
17 ‘ile No. 11-2099/313/2025-at Ua FARR AqMIN-2-state tax department (Computer Ne. 1972070) a fe Ae LL. mime ee ARNE. nat nena sre ie re cter aero oe nnn amon he See fee eatin be, FINI Ce le he rere weer selene oe See ae AAR RA ee He No. 11-2099/313/2025-08 Ua fate HeqATH-2-state tax department {Computer No. 1972070) 18 Pa rt ic ul ar s Ce nt ra l Ta x St at e/ UT Ta x Ce ss To ta l Am ou nt Am ou | Am ou nt nt de te r | ad mi t mi ne d | ed ( B) by App ell ate / Re vi si on al au th or ity , if an y (A Am ou nt un de r di sp ut e (C ) (A -B ) (A ut opo pu la te d fr om co lu mn s 3, 5, 7, 9, 10 8 11 of Ta bl e 9 of AP L- 04 .
wh er e it is sy st em of as pe r al te ma te fl ow o f or de r Am ou nt de te rm in e | nt d by Ap pe ll at e i Re vi si on al aut hor ity , if an y (A Am ou ad mi t ed (B) Am ou nt un de r di sp ut e (C) (A -B ) (A ut opo pu la te d fr om co lu mn s 3, 5, 7, 9, 10 & Il of Ta bl e 9 of A PL -0 4, wh er e it Is sy st em or as pe r al te ma te fl ow o f or de r In te gr at ed Ta x Am ou nt | Am de te rm i | ou nt ne d by | ad m Ap pe ll at | itt ed e ‘| (B ) Re vi si o nal au th or it y, if an y (A Am ou nt un de r di sp ut e (C) (A -B ) (A ut opo pu la te d fr om co lu ma s 3, 5, 7, 9, 10 & 1!
of Ta bl e 9 of A PL -0 4, wh er e it is sy st em or as pe r al te ma te fl ow o f or dé r Am ou nt de te r mi ne d by Ap pe ll ate Re vi si on al au th or ity , if an y (A An io u at ad mi tt ed (B) Am ou nt u nd er di sp ut e (C ) (A -B ) (A ut opo pu la te d fr om co lu mn s 3, 5, 7, 9, 10 & L1 of Ta bl e 9 of AP L- 04 , wh er e it is sy st em or as pe r al te ma te fl ow o f or de r Am ou | Am ou ot nl de te r | ad mu tt mi ne d | ed (B ) by Ap pe ll ate / Re vi si on al au th or ity , if an y (A Am ou nt un de r di sp ut e (C) (A - B) (A ut opo pu la te d fr om co lu mn s 3, 5 , 7, 9 10 & H o f Ta bl e 9 of AP L- 04 , wh er e it is sy st em or as per a lt er na te fl ow o f or de r
(a) T ax
(b) In te re st
(c) Pe na lt y
(d) F ee s (e )O th er ch ar ge s
21. Details of payment of admitted amount and pre-deposit:
disputed admitted tax and cess) ‘ax payable 4 Ledger Ledger Ledger Ledger Ledger Ledger Ledger Ledger | {a} Details of Amount payable:
Central Tax State/UT Tax Integrated Cess Total Amount | {a) {b) (a) {b) (a) {b) (a) 0} (a) (b) Admitt | Pre- Admitt | Pre- Admitt | Pre- Admitt | Pre- Admitt | Pre- | ed deposi | ed deposi | ed deposi | ed deposi | ed deposi Amoun | t(10% | Amoun | ¢(10% | Amoun | t (10% | Amoun | t(10% | Amoun | 1 (10% Particulars| ! of t of t of t of t of | disput disput disput disput disput ed ed ed ed ed | tax) tax) tax) tax) tax)
(a) Tax {b) Interest . (c) | Penalty
(d) Fees | (e) Other charges . (b) Details of payment of admitted amount and pre-deposit (pre-deposit 10% of the unt of tax paid | (c) Interest, penalty, late fee and any other amount payable and paid:
er ws Amount Debit Amount | N Description entry .
o. payable no paid Integrated |Central |State/UT CESS Integrated |Central|State/U CESS [ tax tax tax tax tax IT tax 1 2 3 4 § 6 7 8 9 id 11 | 1 Interest | 2 Penalty 13 | 19 We eee ee a LUI ee aie, wele dees cee ere. aoe ato he ee eee ile No. 11-2099/313/2025-mnt Ue fdtet 3eqHM-2-state tax department (Computer No. 1972070) as Adnan oan am mee Late fee Others (specify) i, < Verification >, hereby sclemnly affirm and declare that the information given hereinabove is true and correct to the best of my knowledge and belief and the same is derived from information, documents and records in my possession and further that nothing has been concealed therefrom. I further declare that no appeal against the impugned order has been preferred by me or my behalf before any Court or Authority or is pending before any Court or Authority.
Verified today, the day of month 20...
_< Signature> Place:
Name of the Applicant Date:
Designation/Status Annexure A (Order Type ) S No IList of ‘Order Type’ i Demand Order 2 Refund Order 3 Registration Order 4 Enforcement Order Ss Recovery Order 6 Other order Annexure B (Category of case under dispute or issues involved ) Tab Amount S No |List of ‘Category of case under dispute Tab involved (where quantifiable) Misclassification of any goods or services or both Mention HSN Wrong applicability of a notification issued under the provisions of this Act ention notification Ino. and date "20 ‘le No. 1-20997313/2025-m¢ va fete HARMT-2-state tax department (Computer No. 1972070) Sa eee eee 2 Ee bw. PR mei SE at OO ee ee Se ee ae tee reer Chem oa AR RO s omee | 3 Incorrect determination of time of supply offMention section and goods or services or both - rule specified in | Appellate/ Revisionary order 4 Incorrect determination of value of supply offMention section and | goods or services or both rule specified in Appellate/ | Revisionary order 5 Incorrect admissibility of input tax credit of tax|Mention section and paid or deemed to have been paid/credit to creditirule specified — in | ledger/denial of ITC/blocking of credit Appellate/ Revisionary order | 6 Incorrect determination of the liability to pay tax/Mention section and on any goods or services or both rule specified in | Appeilate/ Revisionary order 7 Whether applicant is required to be registered orl[Mention section and | has been granted suo-moto registration rule specified in Appellate/ | Revisionary order 8 Whether any particular thing done by the/Mention section and | applicant results in supply of goods or services|rule and Schedule | or both specified in Appellate/ | Revisionary order 9 Rejection/acceptance of application forMention section and | registration Tule specified in Appellate/ Revisionary order | 10 (Rejection/acceptance of application forfMention section and amendment to registration rule specified in Appellate/ Revistonary order 11 {Suspension of registration Mention section and| rule specified im Appellate/ Revisionary order 12 (Order dropping show-cause in relation to|Mention section and registration rule specified in Appellate/ Revisionary order 13 [Denial of facility to pay tax under composition|Mention section and scheme rule specified in Appellate/ Revisionary order 14 [Cancellation of registration Mention section and Tule specified in Appellate/ | Revisionary order 15 |Rejection/acceptance of application forlMention section and | revocation of cancellation of registration rule specified in Appellate/ 21 a tile No. 11-2099/313/2025-@¢ Ud fret HeaHT-z-state tax department (Computer No. 1972070) Sac ee od Eee AE ee Pe UE te ee reine Me te ee Seer 2 enn enn on an ome Revisionary order 16 17 Order accepting reply of taxpayer/order dropping!
show cause notice Order of disqualification of GSTP/cancellation of enrolment of GSTP Mention section and rule — specified - Appcllate/ Revisionary order in| Mention section and rule specified in Appellate/ Revisionary order 18 Transfer/Initiation of recovery/ Special mode of recovery (all kinds of gamishce) Mention section and rule and Form of order specified in Appellate/ Revisionary ordcr 19 20 Tax wrongfully collected/Tax collected not paid to Government.
Order of assessment including that of a non-filer or evading registration or protective assessment Mention section and rule «specified in Appellate/ Revisionary order Mention section and rule = specified Appellate/ Revisionary order in 2 1 Determination of tax not paid or short paid on outward supply u/s 73 Mention section and| rule specified in Appellate/ Revisionary order 22 Excess ITC availed/utilized u/s 73 Mention section and Tule specified in Appellate/ Revisionary order 23 Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited Mention section and rule specified in Appeliate/ Revisionary order 24 Order rejecting/granting provisional refund Mention section and tule specified in Appellate/ Revisionary order 25 Order refund denying/reducing/withholding/granting Mention section and tule specified = in Appellate/ Revisionary order 26 Issue related to provisional assessment IMention section and rule specified in Appellate/ IRevisionary order 27 Fraud or wilful suppression of fact leading to Inon-payment/short payment of tax determined he’s 74 Mention section and rule specified = in Appcllate/ Revisionary order 28 Excess ITC availed/utilized determined u/s 74 Mention section and rule specified in 2 \ 22 Tite No. 14-2099/313/2028-0% Ue feritear snpM-2-state tax department (Computer No. 1972070) ee age I et whe ae see afew eerie eer Chews 2 AA A aa mae Appellate/ { Revisionary order 29 [Issues related to seizure/confiscation offMention section and| { goods/books/property or release of suchrule . specified in goods/books/property Appellate/ { Revisionary order 30 Order relating to rectification/withdrawal of an/Mention section andi i earlier order rule specified in Appellate/ { Revisionary order 31 Order creating/modifying/withdrawing demand|Mention section and| i under earlier law Tule specified in Appellate/ | Revisionary order 32 (Order permitting payment in instalments Mention section and , rule specified in Appellate/ Revisionary order 33 Order relating to provisional attachment of/Mention section and property rule specified in Appellate/ Revisionary order 34 |Order imposing penalty Mention section and rule specified in Appellate/ Revisionary order 35 Order permitting compounding of any offense or[Mention section and | withdrawing such order rule = specified in Appellate/ Revisionary order 36 |Anti profiteering related matter 37 |Others- 38 [Issues related to Place of supply of goods and/or services | Annexure C | Case Summary (indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each cell) | AS per | per order! determined by\stand Off ime 2 ey | Sr No issue related to adjudicat Appellate/Revision appellant t judicating i presen authority al authority before Appellant | Tribunal 1 Registration o Revocation of registration | 3 Denial/blocking off ; ITC | 4 Short or non- 23 23 tr. .
le No. 11-2099/313/2025-m¢ ‘Te feaerer FAMT-2-state tax department (Computer No, 1972070) 1 ae eee eed fe RAE. Le. Chime ci AMIE don) Henk ore. Oe ete ee Serer ae Ana aA am tn oma payment of tax 4 Erroncous refund 5 Levy of Penalty Levy of interest or late fee or fine Classification dispute (mention LES in corresponding columns af this row) 8 Any other User can add more than one Issue Order Type and Issue Related to mapping S No Type of ‘Order Type’ Case Summary- Issue related to ] Demand Order 1) Short or nonpayment of tax 2) Levy of penalty 3) Levy of interest or late fee or fine 4) Classification dispute 2 Refund Order 1) Erroncous refund 3 Registration Order 1) Registration 2) Revocation of registration 4 Enforcement Order 1) Levy of penalty, 2) Levy of interest or late fee or fine 5 Recovery Order 1} Denial/blocking of ITC 6 Other order Any other Annexure D "About Appellant Nature tituti tatut t Consti . ion/ Constitution off arate . Date off s aar of Any other Identification . under whichiCommencemen . Business . . ess [Busines |relevant fact Number incorporated |t of business 5 Appellant to state in free text form as follows:
Appellant to mention:
(a). his constitution of business (e.g. Company, Partnership, HUF, Trust, etc.)
(b). Statute under which incorporated, if any (e.g. Companies Act, Trust Act, Societies Registration Aci, etc.) a“ 24 ‘ile No, 11-20997313/2025-m wa Praua PTT -2-state tax department (Computer No. 1972070) soe ae wetter see Eero nn ima cae wn am mye Sa teat dee EEL be Ee ded cece ere.
{c).
(d).
(e).
p.
(g).
(h).
date of its constitution constitutionAdentification number assigned to it by constituting authority (e.g.
Corporate Identification Number in case of a company, etc.)
Address of its Head Office and address of its principal place of business in State GSTIN/Temp Id and date from which registered under GST Nature of the business in which he/fit is engaged (e.g. manufacturer /wholesaler /retailer / supplier of services, etc.)
Any other relevant fact in view of the appellant” Annexure E Statement of Facts (Case History) (indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell, Upload documents if necessary) Reference/ Action acknowledgment no. By Date Brief Narration <Add raws, if required>” of FORM GST APL-06 Amendment 14. | In the said mules, for FORM GST APL-06, the following Form shall be substituted, namely: — “FORM GST APL-06 {See rule 116(2)] Cross-objections before the Appellate Tribunal under sub-section (5) of section 112 Sr. | Particulars No.
] Appeal No. — Date of filing — 2 ‘| Present Cross-objection being filed by:
o GSTIN/Temporary ID/UIN/CRN/ARN — oName — oe-mail id - o Contact number — o Address for communication — o Designation of officer — o Office details — oe-mail id ~- o Contact number -
3. |Order no. -— (Order of the Appellate/Revisional authority) — - Date- 4 |Designation alongwith jurisdiction of the officer passing the order appealed against — Designation:
; Jurisdiction;
15, 25 i “ile No, 11-2099/313/2025-q Ud fae HaTT-2-state tax department (Computer No. 1972070) t Ri ee Be EE ERI Ree At a eee.
| cette ete tee oe Pree ee aman nnn fn an Pe Order Passed by:
Date of communication of the order appealed against — Name of the authorized representative, where available — e-mail id of said representative — Contact number of said representative Details of the case under dispute —
(i) Period of dispute - {ii) Amount under dispute Central tax|Statc/UT [Integrated [Cess tax tax
(a) Tax
(b) Interest
(c) Penalty (d} Fees (c} Other charges (specify) “ (ili) |Market value of seized goods, where one of the issues involved is seizurc/confiscation of goods - Summary of Issues involved and summary of reply thereto — Annexure A Date of receipt of notice of appcal or application filed with the Appellate Tribunal by the taxpayer or the Commissioner of State/Central tax/UT tax, as the case may be - OR Date of receipt of notice of appeal or application filed with the Appellate Tribunal by the person filing the present cross-objcction - Demand Table Category Tax As per order of| As determined|As per the adjudicating by Appellate/| person filing this authority Revisional cross objection authority 10 Tax Central Tax State/UT Tax Integrated Tax Cess Total Interest Central Tax State/UT Tax Integrated Tax Cess Total le No. 11-20997313/2025-mr Ta fdta anpHnT-2-state tax departmen we eee ee fee EE EE te et ely steer a "D6 ¢ (Computer No. 1972070} sete le: ee aie oe She -- AR ee om Om Penalty .
Central | Tax State/UT Tax Integrated Tax Cess Total Penalty Central Tax State/UT Tax Integrated Tax Cess Total Fees Central Tax State/UT Tax Integrated Tax Cess Total Others Central Tax State/UT Tax Integrated Tax Cess Total Refund Central Tax State/UT Tax Integrated Tax - Cess Total i] Reliefs claimed in memorandum of cross-objections.
12 Summary of reply (Annexure B) Grounds of Cross-objection 27 27 ‘ile No. 11-2089/313/2025-tht Ua TAT HePANT-2-state tax department (Computer No. 1972070) ee eee ee Bene 2. Le IR I Ai ee ner, selene sai weiter se Dita 2 a A ne a A Od 14 | Para-wise reply (upload Separately) Verification I, < >, hereby solemnly affirm and declare that the information given hercinabove is true and correct to the best of my knowledge and belief and the same is derived from information, documents and records in my possession and further that nothing has becn concealed therefrom.
Verified today, the day of month 20...
Place :
Date : <Signature > Name of the person filing this cross-objection :;
Designation/Status of Applicant/officer :” Annexure A Summary of Issues involved and summary of reply thereta Category of case under dispute or | Tab Tab Summar Issues involved , Amount y of S.No involved Reply (where quantifiabl ¢)
1. | Misclassification of any goods or | Mention services or both HSN
2. | Wrong applicability of a notification | Mention issued under the provisions of this | notification Act no. and date
3. | Incorrect determination of time of | Mention supply of goods or services or both section and rule specified in Appellate/ Revisionary order
4. | Incorrect determination of value of | Mention supply of goods or services or both’ | section and rule specified in Appcllate/ Revisionary order
5. | Incorrect admissibility of input tax | Mention credit of tax paid or deemed to have | section and been paid/credit to credit | mule ledger/denial of ITC/blocking of specified in 8 28 le No. 11-20997313/2025-r TH Prive WPM -2-state tax department (Computer No. 1972070) we anna fee PAE Bee CUI mt SAA ele tot deere. rer wel eee eel ——- Shearer =e one A ae ae ne credit Appellate/ Revisionary order Incorrect determination of the liability to pay tax on any goods or services or both Mention section and rule specified in Appellate/ Revisionary order Whether applicant is required to be registered or has been granted suomoto tegistration ‘ Mention section tule specified in Appellate/ Revisionary order and Whether any particular thing done by the applicant results in supply of goods or services or both .
Mention section and rule and Schedule specified in Appellate/ Revisionary order Rejection/acceptance of application for registration Mention section and rule specified in Appellate/ Revisionary order 10, Rejection/acceptance of application for amendment to registration Mention section and tule specified in Appellate/ Revisionary order
11. Suspension of registration Mention section and rule specified in Appellate/ Revisionary order
12. Order dropping show-cause in relation to registration Mention section and rule specified in Appellate/ Revisionary order FIRE Pein An... meee ra
29.
29 ile No. 11-2099/313/2025-H¢ Ud fete HepV-2-state tax department (Computer No. 1972070) seine ite ech aoe Greer ee nnn an an
13. Denial of facility to pay tax under composition scheme Mention section and tule specified Appellate/ Revisionary order in
14. Cancellation of registration Mention section rule specified Appellate/ Revisionary order and in
15. Rejection/acceptance of application for revocation of cancellation of registration Mention section rule specified Appellate/ Revisionary order and in 16, Order accepting reply of taxpayer/order dropping show cause notice Mention section and tulc specified Appcllate/ Revisionary order in
17. Order of disqualification of GSTP/cancellation of enrolment of GSTP Mention section and rule specified Appellate/ Revisionary order in
18. Transfer/Initiation of recovery/ Special mode of recovery (all kinds of gamishec) Mention section and rule and Form of order specified Appellate/ Revisionary order in
19. Tax = wrongfully collected/Tax collected not paid to Government.
Mention section ruic specified Appellate/ Revisionary order and in
20. Order of assessment including that of a non-filer or evading registration or Mention section and 30 le No. 11-20997313/2025-%R7 od dua eyATT-2-state tax department (Computer No. 1972070) Boreeba dd donee 2 G.I miei SOR eR teu ee ee eel rah eis epee hes a oak am mee protective assessment tule specified in Appeliate/ Revisionary order
21. Determination of tax not paid or short paid on outward supply u/s 73 Mention section and rule specified in Appellate/ Revisionary order
22. Excess ITC availed/utilized u/s 73 Mention section and rule specified in Appellate/ Revisionary order
23. Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited Mention section and rule specified in Appellate/ Revisionary order
24. Order rejecting/granting provisional refund Mention section and rule specified in Appeilate/ Revisionary order 25, Order denying/reducing/withholding/granti ng refund Mention section and rule specified in Appellate/ Revisionary order
26. Issue related = to provisional assessment Mention section and rule specified in Appellate/ Revisionary order
27. Fraud or wilful suppression of fact leading to non-payment/short payment of tax determined u/s 74 Mention section and rule specified in Appellate/ Revisionary i 31 ile No, 11-2099/313/2025-8¢ Ta Fate HeT-2-state tax department (Computer No. 1972070} Fe ee Bee lee be CLI conte Ble a ee seeteer eh woe wor Sewer = aman mer am an Mee order
28. Excess ITC determined u/s 74 availed/utilized Mention section and rule Specified in Appellate/ Revisionary order 29, Issues related to scizure/confiscation of goods/books/property or release of such goods/books/property Mention section rule specified in Appellate/ Revisionary order and
36. Order relating to rectification/withdrawal of an earlier order Mention section and Tulc Specified in Appeliate/ Revisionary order
31. Order creating/modifying/withdrawing demand under earlier law Mention section rule specified in Appellate/ Revisionary order and
32. Order —_ permitting payment in instalments Mention section rulc specified Appellate/ Revisionary order and in
33. Order relating to attachment of property provisional Mention section rule specified Appellate/ Revisionary order and in 34, Order imposing penalty "Mention section and Tule specified Appellate/ Revisionary order in 35, Order permitting compounding of any offense or withdrawing such order Mention section and rule le No. 11-2099/313/2025-07 Te fatwa anpATT-2-state tax department ( ste be dee HA hl CIN etme SNE ete det eke.
32 Computer No. 1972070) ceetere scl wee eee Chere AA AA ee rm an ne specified in Appellate/ Revisionary order
36.) Anti profiteering related matter
37.| Others-
38.| Issues related to Place of supply of goods and/or services Annexure B Summary of Reply (indicate Amount in INR, wherever quantified and wherever applicable) (Not exceeding 1000 characters in each cell) AS er decermined As er As P Per declared/ Reply to order oflby stand of, . .
Sr sgt gs claimed |ground/issue raised Issue related to = jadjudicati |Appellate/ |appellant i No .. by in Appeal before ng Revisional |before authority jauthori Tribunal present (GSTAT y ty Appellant 1 Registration Revocation of 2 cancellation of| registration 3 Denial/blocking of ITC 4 Short or nonpayment of tax 4 |Erroneous refund 5 |Levy of Penalty Levy of interest or 6 late fee or fine Classification dispute (mention 7 WSN in corresponding calumns of this row) 8 jAny other Amendment of FORM GST APL-07 15. In the said rules, for FORM GST APL-07, the following Form shall be substituted, namely: — “FORM GST APL-07 [See mle 111] (Application to the Appellate Tribunal under sub section (3) of Section 112) —_ —_ -— - - _ — i) ile No, 11-2099/313/2025-mT Ta fats angHTT-2-state tax department (Computer No. 1972070) wee eek fee eee be. ime ee APA. ote nok nee keh, lee elt oe Fewer 8 a ean ar nmin mae
9.
Name and designation of the appellant/Office of Appellant:
(a). Name
(b). Designation {c). Jurisdiction
(d). State/Centre . GSTIN/Temporary ID/UIN (of the respondent) - . Name of the respondent Address of the respondent - Order appealed against — Number - Date - Complete Designation, along with jurisdiction of the Appellate Authority/Revisional Authority passing the order appealed against — . Date of communication of the order appealed against — Details of the case under dispute:
. Brief issue of the case under dispute . Period of dispute — Case Summary (As per Annexure A) Market value of scized goods, where one of the issues involved is scizure/confiscation of goods About Respondent (As per Annexure B)
10.Is place of supply invelved in the dispute- Yes/No
11. Statement of facts (As per Annexure C)
12. Grounds of appeal ~
13. Prayer —
14. Category of case under dispute or Issues involved — (as per Annexure D )
15. Details of demand:
34 le No. 11-2099/313/2025-0R wi Frits smSIT-2-state tax department (Computer No. 1972070) A odewee ATO. bee Ie errr A ele ee ek) ee ele wR ei ee Cie AA mA A om ak oe Le. PII Aa bed Bene ile No. 11-2099/313/2025-a% Ua fa Heqpit-2-state tax department (Computer No. 1972070} ARMA net Meee RR err a eke ae eee Pa rt ic ul Ce nt ra l Ta x St at e/ UT Ta x In te gr at ed Ta x To ta l A m o u n t A m o u n t of d e m a n d as p er th e or de r of th e ad ju di ca ti ng au th or it y (A ) (A ut opo pu la te d fr om AP L- OL /D RC -O 7, wh er e it is in th e sy st em O R to be ma nu al ly fi ll ed in by ap pe ll an t) A m o u n t of d e m a n d de te rm in ed by Ap pe ll at e/ Re vi si on al au th on ty , if an y (A ut opo pu la te d fr om c o l u m n s wh er e it is in th e sy st em or to be ma nu al ly fi li ed in by ap pe ll an t) A m o un t pr es e ot ap pe l 9) A m o u n t of de ma nd as pe r th e or de r of | by th e Ap pe il at e/ Re vi si on at ng au th or it y, if au th or it y an y (A ) (A ut opo pu la te d fr om co lu mn s.
wh er e it is ad ju di ca ti {A ut opo pu la te d fr om AP L- O L D R C - 07 , wh er e | in it is in th e sy st em O R | to to be fi ll ed m by ap pe ll an t) A m o u n t of de ma nd .
de te rm in ed sy st em or ma nu al ly fi ll ed in by ap pe ll an t) A m o u bt a s ap pe ll an t (c } A m o u n t of d e m a n d as pe r th e or de r of | by th e Ap pe ll at e/ Re vi si on al ng au th or it y, if au th or it y | an y (A ) (A ut opo pu la te d fr om co lu mn s wh er e it is adj udi cat i (A ut opo pu la te d fr om AP L- OL /D RC .
O7 , wh er e | in tt is in th e sy st em OR to be ma nu al ly fi ll ed in b y ap pe ll an t) A m o u n t of d e m a n d de te rm in ed s y s t e m or to be ma nu al ly fi ll ed in by ap pe ll an t) A m o u nl as pr es en ap pe ll an t.
( c) A m o u n t of d e m a n d as pe r th e or de r of ad ju di ca ti ng au th or it y (A ) (A ut opo pu la te d fr om AP L- OV /D RC - O7 , wh er e it is in th e sy st em OR .
to be fi ll ed in by ap pe ll an t) A m o u n t of d e m a n d de te rm in e d by Ap pe ll at e/ Re vi si on al au th or it y, if an y (A ut opo pu la te d fr om .
ca lu mn sn .
wh er e it is in th e sy st em of to be ma nu al ly fi ll ed in by ap pe ll an t} A m o u n t as pe r pr es en t ap pe ll a nt (¢) A m o u n t of d e m a n d as pe r_ _i th e or de r of th e ad ju di ca ti ng au th or it y (A ) (A ut opo pu la te d fr om AP L- OL AD RC - 07 , wh er e it is in th e sy st em OR .
to be ma nu al ly fil led i n by ap pe ll an t) A m o u n t of d e m a n d de te rm in ed by Ap pe ll at e/ Re vi si on al au th or it y, if an y {A ut opo pu la te d fr om co lu mn s, wh er e it is in th e sy st em of to be ma nu al ly fi ll ed in by ap pe ll an t) A m o u n ta s pe r pr es en t ap pe ll a at (c ) (a ) Ta x &) In te re st {) Pa ne lt y
(d) F ee s (e ) Ot he r ch ar ge s J hereby declare that I have been duly authorized/directed by the Commissioner in accordance with sub-section (3) of Section 112 of the Act to file this application before the Appellate Tribunal and a true copy of the said direction/authorization is being uploaded herewith Place:
Date:
<Signature> Name of the Officer:
Designation:
Jurisdiction:
Annexure A Case Summary (indicate Amount in INR, wherever quantified and wherever applicable, not exceeding 1000 characters in each cell) As determined ] SI) . Per orderhy AS per stand rr ~ Issue related to . 4 4. (Appellate/Rev |appellant before 7 No adjudicating |. - : present authori isional Tribunal Appellant Y authority. PP 1 [Registration Revocation off 2 |eancellation of registration Denial/blocking of 8 ITC 4 Short or nonpayment of tax 4 Erroneous refund 5 |Levy of Penalty Levy of interest or} late fee or fine Classification dispute (mention ISN in corresponding columns of this' row) 8 Any other Annexure B About Respondent Constitution of Business [Address {Nature of Business Any other relevant fact 36 le No, 11-2099/7313/2025-00 Ca Bria HPATT-2-state tax department (Computer No. 1972070) te ta dee ete 0, EE res BE mle a ee te seein nee) ie wee Chere ne A ee inne tA md GSTN/ Temp Constitutio | Any other n of | constitutio | Add | Nature of | Any Business nbusiness | ress | business relevant fact other Statement of Facts (Case History) (indicate Amount in INR, wherever quantified and wherever applicable, Not exceeding 1000 characters in each cell, Upload documents if necessary) Annexure C Reference/ acknowledgment no.
Action By Date Brief Narration (Category of case under dispute or issues involved ) Annexure D S No List of ‘Category of case under dispute Tab Tab Amount involved (where quantifiable) Misclassification of any goods or services or both Mention HSN Wrong applicability of a notification issued under the provisions of this Act Mention notification no.
and date Incorrect determination of time of supply of goods or services or both Mention section and rule specified in Appellate/ Revisionary order Incorrect determination of value of supply:
of goods or services or both Incorrect admissibility of input tax credit of tax paid or deemed to have been paid/credit to credit ledger/denial of ITC/blocking off credit .
Mention section and rule specified in Appellate/ Revisionary order Mention section and rule specified in Appellate/ Revisionary order Incorrect determination of the liability to pay tax on any goods or services or both Mention section and rule specified in Appellate/ Revisionary order Whether applicant is required to be registered or has been granted suo moto registration Mention section and rule specified in Appellate/ Revisionary order Whether any particular thing done by the applicant results in supply of goods or services or both Mention section and rule and Schedule specified in Appellate/ Revisionary order Rejection/acceptance of application for| registration Mention section and rule specified in Appellate/ Revisionary order be. CLI eke RR iret ae nee Tee a7.
3f ‘ile No. 11-2099/313/2025-2t Ua fate WaAPTT-2-state tax department (Computer No. 1972070) were eet ete are Greer aA AA canara aA mad ” 10 Rejection/acceptance of application for amendment to registration Mention section and rule!
specified in Appellate Revisionary order M1 Suspension of registration Mention section and rule specified in Appellate Revisionary order 12 Order dropping show-causc in relation to registration ention section and nule| specified in Appellate Revisionary order 13 Denial of facility to pay tax under composition scheme (Mention section and rule specified in Appellate.
Revisionary order 14 Cancellation of registration Mention section and rule specified in Appellate/| Revisionary order 15 Rejection/acceptance of application for revocation of cancellation of registration Mention section and rule specified in Appellate Revisionary order 16 Order accepting reply of taxpayer/order| dropping show cause notice Mention section and rule specified in Appellate.
Revisionary order i7 Order of disqualification of GSTP/cancellation of enrolment of GSTP Mention section and rule specified in Appellate/ Revisionary order 18 19 mode of recovery (all kinds of garnishee) ‘Fax wrongfully collected/Tax collected not paid to Government.
Transfer/Initiation of recovery/ Special/Mention section and rule| and Form of order specified in Appellate Revisionary order Mention section and mule] specified in Appellate/ Revisionary order 20 Order of assessment including that of a mon-filer or evading registration or protective assessment Mention section and rule specified in Appellate/| Revisionary order 21 Determination of tax not paid or short paid on outward supply u/s 73 Mention section and rule specified in Appellate Revisionary order 22 Excess ITC availed/utilized u/s 73 Mention section and rule specified in Appellate IRevisionary order 23 [Order for re-credit in credit ledger of claim for refund rejected or of wrongly obtained refund being deposited Mention section and rule specified in Appellate Revisionary order 24 Order rejecting/granting provisional refund Mention section and rule specified in Appellate Revisionary order 25 Order denying/reducing/withhoiding/granting refund Mention section and rule specified in Appellate IRevisionary order 26 Issue related to provisional assessment specified in Appellate, Revisionary order Mention section and rule] - 38 ite No, 1-2099/313/2025-I7 wd fRditer AaPTT-2-state tax department {Computer No, 1972070) a eee a feo ne action be, SUI mentee A ok eee we e,, er eee tt mae See en AA om a bd 27 Fraud or wilful suppression of fact leading to non-payment/short payment of tax determined u/s 74 Mention section and mule specified in Appellate/ Revisionary order 28 Excess ITC availed/utilized determined w/s 74 Mention section and rule specified in Appellate/ Revisionary order 29 Issues related to seizure/confiscation off goods/books/property or release of such goods/books/property Mention section and rule specified in Appellate/| Revisionary order 30 Order relating to rectification/withdrawal of an earlier order Mention section and rule specified in Appellate/ Revisionary order 31 Order creating/modifying/withdrawing demand under earlier law Mention section and rule specified in Appellate/ Revisionary order 32 Order permitting payment in instalments Mention section and rule specified in Appellate/ Revisionary order 33 Order relating to provisional attachment of property Mention section and rule specified in Appellate/ Revisionary order 34 Order imposing penalty Mention section and rule specified in Appellate/ Revisionary order 35 36 Order permitting compounding of any| offense or withdrawing such order Anti-profiteering related matter Mention section and rule specified in Appellate/ Revisionary order 37 Others- 38 Issues related to Place of supply of goods and/or services” "39 le No. 11-2059/313/2025-um Wd fldueT 3epHTT-2-state tax department (Computer No. 1972070) ee eee k es gen SNR ee CEM ee AAAI al ont meee eee lee tie ee By Order, (M. Devaraj) Pramukh Sachiv.
we SAAN GAR ae one Digitally signed by M.Devaraj Date: 20-09-2025 22:16:28