Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-17092025-266218
EXTRAORDINARY
PART II-Section 3-Sub-section (i)
PUBLISHED BY AUTHORITY
No. 604]
NEW DELHI, WEDNESDAY, SEPTEMBER 17, 2025/BHADRA 26, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
NOTIFICATION
New Delhi, the 17th September, 2025
No. 13/2025-Central Tax
G.S.R. 672(E). In exercise of the powers conferred by section 164 of the Central Goods and Services
Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the
following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:
1. Short title and commencement. (1) These rules may be called the Central Goods and Services Tax
(Third Amendment) Rules, 2025.
(2) Save as otherwise provided in these rules, they shall come into force from 22nd day of
September, 2025.
2. In the Central Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule
31A, in sub-rule (2), for the figure "128", the figure "140" shall be substituted.
3. In the said rules, with effect from the 1st day of April, 2025, in rule 39, in sub-rule (1A), after the words
and figures "of section 9", following shall be inserted, namely:
"of the Central 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 (13 of 2025)".
4. In the said rules, with effect from the 1st day of October, 2025, in rule 91, for sub-rule (2), the
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.".
5. In the said rules, in rule 110,
(a) in sub-rule (1), -
(i) after the words "electronically and 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), 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.
6. 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 parties to the appeal, scrutinise the appeal
and transfer such appeal to any single Member Bench within the respective State if the appeal 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 appeal 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 lakh 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.".
7. In the said rules, 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-certified copy" the words "self-attested
copy" shall be substituted.
8. 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 clearly indicating the final amount
of demand confirmed by the Appellate Tribunal.”
9. In the said rules, in FORM GSTR-9, -
(a) in the Table, -
(i) in Pt. III, 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, -
"A1 | ITC of preceding | | | |
| financial year | | | |
| availed in the | | | |
| financial year | | | |
| (which is included | | | |
| in 6A above) | | | |
| other than ITC | | | |
| reclaimed under | | | |
| rule 37 and rule | | | |
| 37A | | | |
A2 | Net ITC of the | | | |
| financial year | | | |
| =(A-A1)" | | | |
(II) in the entry against serial number H, the words, brackets and letter
"(other than B above)" shall be omitted;
(III) for serial number J and the entries relating thereto, the following shall
be substituted, namely:-
“J | Difference (I-A2 | | | |
| above)" | | | |
(IV) for serial number M and the entries relating thereto, the following shall
be substituted, namely:-
“ | 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",-
(I) after serial number A and the entries relating thereto, the following
shall be inserted, namely: -
“ | A1 | As per Rule | | | |
| | 37A | | | |
| A2 | As per rule | | | |
| | 38" | | | |
";
(C) against serial number 8, under the heading “Other ITC related
information",-
(I). for the entries against serial number B, the following shall be
substituted, namely:-
“ | B | ITC as per | <Auto> | | |
| | 6(B) above"| | | |
";
(II). 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;
(III). after serial number H and the entries relating thereto, the following
shall be inserted namely, -
“ | "H1 | IGST Credit availed on Import of | | | |
| | goods in next financial year" | | | |
(IV). for serial number I and the entry relating thereto, the following shall be
substituted namely:-
“ | "I | Difference [G- (H +H1)]" | | | |
| | | | | |
";
(ii) in Pt. IV, under the heading "Details of tax paid as declared in returns filed during the
financial year"-
(A) for serial number 9, and the entries relating thereto, the following shall
be substituted, namely: -
“
9 | Description | Tax | Paid | Paid through ITC | Total | Tax | Difference |
| | Payable | through | Central | State | Integrated | Cess | Paid | | between |
| | | cash | Tax | Tax | Tax | | | | Tax |
| | | | | / UT- | | | | | payable |
| | | | | Tax | | | | | and paid |
|--------------+---------+-------------+---------+---------+------------+------+---------+----------+------------|
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | | 2-8 |
| | | | | | | | 3+4+5+6+7| | |
| Integrated Tax| | | | | | | | | |
| Central Tax | | | | | | | | | |
| State/UT Tax | | | | | | | | | |
| Cess | | | | | | | | | |
| Interest | | | | | | | | | |
| Late fee | | | | | | | | | |
| Penalty | | | | | | | | | |
| Other | | | | | | | | | |
”;
(iii) in Pt. V, under the heading "Particulars of the transactions for the financial year
declared in returns of the next financial year till the specified period."-
(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 | | | |
";
"(B) under the heading "Instructions", –
(i) for paragraph 1, the following paragraph shall be substituted namely:-
"1. Terms used:
(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";
(ii) in paragraph 2A,-
(A) after the words, "financial year only", the words "for which 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 "5D, 5E and 5F", 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 "5J 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, -
(A) in second column, against table number 6A, for the word "taxpayer" the words
"financial year" shall be substituted;
(B) after table number 6A and the entries relating thereto, the following shall be
inserted namely, -
“
6A1 | 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 return is furnished, filed| | | |
| till 30th 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 | | | |
| 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 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 return | | | |
| is being filed, shall not be reported here and this will not be | | | |
| reported in the Table 6H below. | | | |
";
(C) 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 substituted.
(D) 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.
(E) in second column, against table number 6H after the words "shall 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 imports 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 not be reported here as it is to be reported in the Table
6A1 above.";
(F) 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.";
(G) 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-02A (i.e. ITC availed | | | |
| through Forms other than GSTR 3B, TRAN-1 | | | |
| and TRAN-II) in the financial year shall be | | | |
| declared here. | | | |
";
(H) 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, -
“
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 | | | |
| under section 17(5) of the CGST Act, 2017 and | | | |
| details of ineligible transition credit claimed | | | |
| under FORM GST TRAN-I or FORM 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. | | | |
";
(I) 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 entries relating thereto, the following shall be
inserted, namely, -
“
8H1 | Out of 8G, the input tax credit on Import of | | | |
| goods which is availed in next financial year | | | |
| shall 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 return 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 invoice furnishing
facility of April to October of the next financial year, filed upto 30th
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 30th 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 return 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.";
(III) 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, 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 "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.
10. In the said rules, in FORM GSTR-9C, –
(a) in the Table,-
(i) in Pt. II, under the heading "Reconciliation of turnover declared in audited Annual
Financial Statement with turnover declared in Annual Return (GSTR-9) ", against serial
number 7, under the heading "Reconciliation of Taxable Turnover", –
(A) after the serial number D and the entries relating thereto, the following
shall be inserted, namely, -
“
D1 | Supplies on which tax | | | |
| is to be paid by e- | | | |
| commerce operators | | | |
| as per sub-section (5) | | | |
| of section 9 [Supplier | | | |
| to report] | | | |
“;
(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. III under the heading “Reconciliation of tax paid",-
(A) against serial number 9 under the heading “Reconciliation or rate wise
liability and amount payable thereon",-
(I) after the entry serial number "K-1" and the entries relating thereto,
the following shall be inserted, namely, -
“
K- | Supplies on NA | | | |
2 | which e- | | | |
| commerce | | | |
| operator is | | | |
| required to pay| | | |
| tax as per sub-| | | |
| section (5) of | | | |
| section 9 [E- | | | |
| commerce | | | |
| operator to | | | |
| report] | | | |
";
(II) in second column, against serial number Q, for the word "paid" the
word "payable" shall be substituted;
(B) against serial number11, under the heading "Additional amount payable but
not paid (due to reasons specified under Table 6,8 and 10 above)",-
(I) 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: -
“
| Supplies on which | NA | | | |
| e-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 on-reconciliation", -
(A) for the word "Cash" the words and letters "cash or ITC" shall be
substituted;
(B) after the entry relating to "Others", the following entry shall be
inserted namely: -
“
| Supplies on which | NA | | | |
| e-commerce operator is | | | |
| required to pay tax as per | | | |
| sub-section (5) of section | | | |
| 9 [E-commerce operator | | | |
| to report] | | | |
(iv) after part V, the following shall be inserted, namely: -
“
17 | Late fee payable and paid |
|---------------------------|
| Description | Payable | Paid |
|-------------+---------+------|
| 1 | 2 | 3 |
| A | Integrated Tax| | |
| B | Central Tax | | |
| C | State Tax/UT Tax| | |
";
(b) under the heading "Instructions",-
(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 entries relating thereto, the following shall be
inserted namely: -
“
7D1 | Supplies on which tax is to be paid by | | | |
| e-commerce operators as per sub-section (5) | | | |
| of section 9 shall be 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 sub-under 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 section 47(2). |
";
(iii) in paragraph 8, for the word "only", the words "or electronic credit ledger." shall be
substituted.
11. In the said rules, after FORM GST APL-02, the following Form shall be inserted, namely: —
"FORM GST APL-02A
[See rules 110 and 111]
Part A
Provisional Acknowledgment for submission of Appeal/Application
<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 -
Place:
Date:
<Signature>
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:
Court Number:
Time:
Bench:
AR/JR/DR/R
GSTAT
Bench"
OR
Your appeal/application filed vide provisional acknowledgment reference number ------ dated ------ has
been rejected
Date of rejection:
AR/JR/DR/R
GSTAT.. . . . . .
Bench
OR
Your appeal/application having provisional acknowledgment reference number ------ dated ------ has been
dismissed as withdrawn
Date of Dismissal:
AR/JR/DR/R
GSTAT
Bench"
OR
Your appeal/application having provisional acknowledgment reference number ------ dated ------ has been
rejected due to Wrong Jurisdiction
Date of Rejection:
AR/JR/DR/R
GSTAT
Bench"
OR
Your Appeal/application having provisional acknowledgment reference number ------ dated ------ has been
rejected due to wrong applicability of place of supply issue.
Date of rejection:
AR/JR/DR/R
GSTAT
Bench"
12. In the said rules, after FORM GST APL-04, the following Form shall be inserted, namely: —
"Form GST APL-04 A
[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 -
6. Personal Hearing – (All hearing dates)
7. Status of Order under Appeal- Confirmed/Modified/Rejected
Confirmed - 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. If demand order, then whether demand quantified: (Yes/No)
(If the answer is YES, the demand quantified as follows:)
Section-I
+-------------+-----------+------------+-----------+------------+-----------+------------+-----------+------------+-----------+------------+
| Particulars | Central tax | State/UT tax | Integrated tax | Cess | Total |
| | Disputed | Determined | Disputed | Determined | Disputed | Determined | Disputed | Determined | Disputed | Determined |
| | Amount | Amount | Amount | Amount | Amount | Amount | Amount | Amount | Amount | Amount |
+-------------+------------+------------+------------+------------+------------+------------+-----------+------------+-----------+------------+
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 |
+-------------+------------+------------+------------+------------+------------+------------+-----------+------------+-----------+------------+
| (a) Tax | | | | | | | | | | |
| (b) Interest| | | | | | | | | | |
| (c) Penalty | | | | | | | | | | |
| (d) Fees | | | | | | | | | | |
| (e) Others | | | | | | | | | | |
| (f) Refund | | | | | | | | | | |
+-------------+------------+------------+------------+------------+------------+------------+-----------+------------+-----------+------------+
Section-II
+-----------------+-----------------+------------+------------+------------+------------+------------+
| Place of Supply/| Demand | Tax | Interest | Penalty | Other | Total |
| Name of State/UT| | | | | | |
+-----------------+-----------------+------------+------------+------------+------------+------------+
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
+-----------------+-----------------+------------+------------+------------+------------+------------+
| Amount in dispute| | | | | | |
| Amount Determined| | | | | | |
+-----------------+-----------------+------------+------------+------------+------------+------------+
Add rows
10. For Other orders and Demand orders which are not quantified
+-----------------------------------+---------------------------------------------------------+----------------------------------------------------------------+
| Issues as raised by proper officer| Issues as determined by Appellate/Revisional authority | Order by GST 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-III (Anti-profiteering)
12. Order In brief: (Drop -Down Values)
a) Reduction in Price
b) 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:
Date:
Signature:
Designation:
Jurisdiction:"
13. In the said rules, for FORM GST APL-05, the following Form shall be substituted, namely:
"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))
5. Details of the authorised representative of the applicant:
(a) Name. . . . . . . . . . . . . . . . . . . . Mobile . . . . . . . . . . . . . . . . . . . . Email . . . . . . . . . . . . . . . . . . . . .
(b) Name. . . . . . . . . . . . . . . . . . . . Mobile . . . . . . . . . . . . . . . . . . . . Email . . . . . . . . . . . . . . . . . . . . .
6. Order appealed against - APL-04/Rejected APL-02
Date-
Number -
7. Is place of supply involved in the dispute – Yes/No
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 Sl. no. 9: (Specify designation and Office of the
said authority)
12. Name of the authorized representative
(a) Name. . . . . . . . . . . . . . . . Mobile . . . . . . . . . . . . . . . . Email . . . . . . . . . . . . . . . . . . . . .
(b) Name. . . . . . . . . . . . . . . . Mobile . . . . . . . . . . . . . . . . Email . . . . . . . . . . . . . . . . . . . . .
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)
c) 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 (As per Annexure E)
18. Grounds of appeal
19. Prayer
20. Details of demand created, disputed and admitted.
+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| Particulars| Central Tax | State/UT Tax | Integrated Tax | Cess | Total Amount |
| | Amount | Amount | Amount | Amount | Amount | Amount | Amount | Amount | Amount | Amount | Amount | Amount |
| | of demand | of demand | of demand | of demand | of demand | of demand | of demand | of demand | of demand | of demand | of demand | of demand |
| | as per | determined | as per | determined | as per | determined | as per | determined | as per | determined | as per | determined |
| | the order | by | the order | by | the order | by | the order | by | the order | by | the order | by |
| | of the | Appellate/ | of the | Appellate/ | of the | Appellate/ | of the | Appellate/ | of the | Appellate/ | of the | Appellate/ |
| | adjudicati | Revisional | adjudicati | Revisional | adjudicati | Revisional | adjudicati | Revisional | adjudicati | Revisional | adjudicati | Revisional |
| | ng | authority, | ng | authority, | ng | authority, | ng | authority, | ng | authority, | ng | authority, |
| | authority | if any | authority | if any | authority | if any | authority | if any | authority | if any | authority | if any |
| | (A) | (Auto- | (A) | (Auto- | (A) | (Auto- | (A) | (Auto- | (A) | (Auto- | (A) | (Auto- |
| | | populated | | populated | | populated | | populated | | populated | | populated |
| | | from | | from | | from | | from | | from | | from |
| | | APL-01/ | | APL-01/ | | APL-01/ | | APL-01/ | | APL-01/ | | |
| | | DRC-07, | | DRC-07, | | DRC-07, | | DRC-07, | | DRC-07, | | |
| | | where it | | where it | | where it | | where it | | where it | | |
| | | is in the | | is in the | | is in the | | is in the | | is in the | | |
| | | system OR | | system OR | | system OR | | system OR | | system OR | | |
| | | to be | | to be | | to be | | to be | | to be | | |
| | | manually | | manually | | manually | | manually | | manually | | |
| | | filled in | | filled in | | filled in | | filled in | | filled in | | |
| | | by | | by | | by | | by | | by | | |
| | | appellant) | | appellant) | | appellant) | | appellant) | | appellant) | | |
+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| (a) Tax | | | | | | | | | | | | |
| (b) Interest | | | | | | | | | | | | |
| (c) Penalty | | | | | | | | | | | | |
| (d) Fees | | | | | | | | | | | | |
| (e) Other | | | | | | | | | | | | |
| charges | | | | | | | | | | | | |
+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
I 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)
+------+----------------------------+---------------------+-------------------------------+---------------------+-----------------------------+
| Sl. | Issue related to | As per order of | As determined by | As per stand of | As declared/claimed |
| No. | | adjudicating | Appellate/Revisiona | appellant before | by present Appellant |
| | | authority | l authority | Tribunal | |
+------+----------------------------+---------------------+-------------------------------+---------------------+-----------------------------+
| 1 | Registration | | | | |
| 2 | Revocation of cancellation | | | | |
| | of registration | | | | |
| 3 | Denial/blocking of ITC | | | | |
| 4 | Short or non-payment of tax| | | | |
| 4 | Erroneous refund | | | | |
| 5 | Levy of Penalty | | | | |
| 6 | Levy of interest or late fee| | | | |
| | or fine | | | | |
| 7 | Classification dispute | | | | |
| | (mention HSN in | | | | |
| | corresponding columns of | | | | |
| | this row) | | | | |
| 8 | Any other | | | | |
+------+----------------------------+---------------------+-------------------------------+---------------------+-----------------------------+
Annexure B
About Respondent
+-----------------------+---------+--------------------+-------------------------+
| Constitution of Business| Address | Nature of Business | Any other relevant fact |
+-----------------------+---------+--------------------+-------------------------+
| | | | |
+-----------------------+---------+--------------------+-------------------------+
GSTN/Temp ID | Constitution of Business | Any other constitution business | Address | Nature of business | Any other relevant fact |
+-----------------------+--------------------------+-----------------------+---------+--------------------+-------------------------+
| | | | | | |
+-----------------------+--------------------------+-----------------------+---------+--------------------+-------------------------+
Annexure C
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/ acknowledgment no.| Action By | Date | Brief Narration |
+-----------------------------+--------------------+------------+------------+------------------+
| | | | | |
| | | | | |
| | | | | |
+-----------------------------+--------------------+------------+------------+------------------+
Annexure D
(Category of case under dispute or issues involved )
+------+-----------------------------------------------------+-----------------------+---------------------+
| S. No| List of 'Category of case under dispute | Tab | Amount involved |
| | | | (where quantifiable)|
+------+-----------------------------------------------------+-----------------------+---------------------+
| 1 | Misclassification of any goods or services or both | Mention HSN | |
| 2 | Wrong applicability of a notification issued under | Mention notification | |
| | the provisions of this Act | no. and date | |
| 3 | Incorrect determination of time of supply of goods | Mention section and | |
| | or services or both | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 4 | Incorrect determination of value of supply of goods | Mention section and | |
| | 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 credit | rule 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 | |
| | | Appellate/Revisionary | |
| | | order | |
| 7 | Whether applicant is required to be registered or | Mention section and | |
| | has been granted suo moto registration | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 8 | Whether any particular thing done by the applicant | Mention section and | |
| | results in supply of goods or services or both | rule and Schedule | |
| | | specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 9 | Rejection/acceptance of application for registration| Mention section and | |
| | | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 10 | Rejection/acceptance of application for amendment | Mention section and | |
| | to registration | rule 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 | |
| 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 | |
| | | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 15 | Rejection/acceptance of application for revocation | Mention section and | |
| | of cancellation of registration | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 16 | Order accepting reply of taxpayer/order dropping | Mention section and | |
| | show cause notice | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 17 | Order of disqualification of GSTP/cancellation of | Mention section and | |
| | enrolment of GSTP | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 18 | Transfer/Initiation of recovery/ Special mode of | Mention section and | |
| | recovery (all kinds of garnishee) | rule and Form of | |
| | | order specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 19 | Tax wrongfully collected/Tax collected not paid to | Mention section and | |
| | Government. | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 20 | Order of assessment including that of a non-filer or| Mention section and | |
| | evading registration or protective assessment | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 21 | Determination of tax not paid or short paid on | Mention section and | |
| | outward supply u/s 73 | 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 | Mention section and | |
| | refund rejected or of wrongly obtained refund being | rule specified in | |
| | deposited | Appellate/Revisionary | |
| | | order | |
| 24 | Order rejecting/granting provisional refund | Mention section and | |
| | | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 25 | Order denying/reducing/withholding/granting 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- | Mention section and | |
| | payment/short payment of tax determined u/s 74 | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 28 | Excess ITC availed/utilized determined u/s 74 | Mention section and | |
| | | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 29 | Issues related to seizure/confiscation of goods/books/property| Mention section and | |
| | or release of such goods/books/property | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 30 | Order relating to rectification/withdrawal of an | Mention section and | |
| | earlier order | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 31 | Order creating/modifying/withdrawing demand under | Mention section and | |
| | earlier law | 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 | 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" | | |
Summary of Reply
(indicate Amount in INR, wherever quantified and wherever applicable)
(Not exceeding 1000 characters in each cell)
Annexure B
+-----+----------------------------+---------------------+-------------------------------+---------------------+-----------------------------+------------------+
| Sr No| Issue related to | As per order of | As determined by | As per stand of | As declared/claimed | Reply to ground/ |
| | | adjudicating | Appellate/Revisional authority| appellant before | by present Appellant | issue raised |
| | | authority | | Tribunal | | in Appeal before |
| | | | | | | GSTAT |
+-----+----------------------------+---------------------+-------------------------------+---------------------+-----------------------------+------------------+
| 1 | Registration | | | | | |
| 2 | Revocation of cancellation | | | | | |
| | of registration | | | | | |
| 3 | Denial/blocking of ITC | | | | | |
| 4 | Short or non-payment of tax| | | | | |
| 4 | Erroneous refund | | | | | |
| 5 | Levy of Penalty | | | | | |
| 6 | Levy of interest or late fee| | | | | |
| | or fine | | | | | |
| 7 | Classification dispute | | | | | |
| | (mention HSN in | | | | | |
| | corresponding columns of | | | | | |
| | this row) | | | | | |
| 8 | Any other | | | | | |
+-----+----------------------------+---------------------+-------------------------------+---------------------+-----------------------------+------------------+
15. In the said rules, for FORM GST APL-07, the following Form shall be substituted, namely:
"FORM GST APL-07
[See rule 111]
(Application to the Appellate Tribunal under sub section (3) of Section 112)
1. Name and designation of the appellant/Office of Appellant:
(a). Name
(b). Designation
(c). Jurisdiction
(d). State/Centre
2. GSTIN/Temporary ID/UIN (of the respondent) -
3. Name of the respondent
4. Address of the respondent
5. Order appealed against -
Number -
Date -
6. Complete Designation, along with jurisdiction of the Appellate Authority/Revisional Authority passing
the order appealed against -
7. Date of communication of the order appealed against –
8. Details of the case under dispute:
a. Brief issue of the case under dispute
b. Period of dispute
c. Case Summary (As per Annexure A)
d. Market value of seized goods, where one of the issues involved is seizure/confiscation of
goods
9. About Respondent (As per Annexure B)
10. Is place of supply involved 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:
+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| Particulars| Central Tax | State/UT Tax | Integrated Tax | Cess | Total Amount |
| | Amount | Amount | Amount | Amount | Amount | Amount | Amount | Amount | Amount | Amount | Amount | Amount |
| | of demand | of demand | of demand | of demand | of demand | of demand | of demand | of demand | of demand | of demand | of demand | of demand |
| | as per | determined | as per | determined | as per | determined | as per | determined | as per | determined | as per | determined |
| | the order | by | the order | by | the order | by | the order | by | the order | by | the order | by |
| | of the | Appellate/ | of the | Appellate/ | of the | Appellate/ | of the | Appellate/ | of the | Appellate/ | of the | Appellate/ |
| | adjudicati | Revisional | adjudicati | Revisional | adjudicati | Revisional | adjudicati | Revisional | adjudicati | Revisional | adjudicati | Revisional |
| | ng | authority, | ng | authority, | ng | authority, | ng | authority, | ng | authority, | ng | authority, |
| | authority | if any | authority | if any | authority | if any | authority | if any | authority | if any | authority | if any |
| | (A) | (Auto- | (A) | (Auto- | (A) | (Auto- | (A) | (Auto- | (A) | (Auto- | (A) | (Auto- |
| | | populated | | populated | | populated | | populated | | populated | | populated |
| | | from | | from | | from | | from | | from | | from |
| | | APL-01/ | | APL-01/ | | APL-01/ | | APL-01/ | | APL-01/ | | |
| | | DRC-07, | | DRC-07, | | DRC-07, | | DRC-07, | | DRC-07, | | |
| | | where it | | where it | | where it | | where it | | where it | | |
| | | is in the | | is in the | | is in the | | is in the | | is in the | | |
| | | system OR | | system OR | | system OR | | system OR | | system OR | | |
| | | to be | | to be | | to be | | to be | | to be | | |
| | | manually | | manually | | manually | | manually | | manually | | |
| | | filled in | | filled in | | filled in | | filled in | | filled in | | |
| | | by | | by | | by | | by | | by | | |
| | | appellant) | | appellant) | | appellant) | | appellant) | | appellant) | | |
+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
| (a) Tax | | | | | | | | | | | | |
| (b) Interest | | | | | | | | | | | | |
| (c) Penalty | | | | | | | | | | | | |
| (d) Fees | | | | | | | | | | | | |
| (e) Other | | | | | | | | | | | | |
| charges | | | | | | | | | | | | |
+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+-------------+------------+
I 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)
+------+----------------------------+---------------------+-------------------------------+---------------------+-----------------------------+
| Sl. | Issue related to | As per order of | As determined by | As per stand of | As declared/claimed |
| No. | | adjudicating | Appellate/Revisiona | appellant before | by present Appellant |
| | | authority | l authority | Tribunal | |
+------+----------------------------+---------------------+-------------------------------+---------------------+-----------------------------+
| 1 | Registration | | | | |
| 2 | Revocation of cancellation | | | | |
| | of registration | | | | |
| 3 | Denial/blocking of ITC | | | | |
| 4 | Short or non-payment of tax| | | | |
| 4 | Erroneous refund | | | | |
| 5 | Levy of Penalty | | | | |
| 6 | Levy of interest or late fee| | | | |
| | or fine | | | | |
| 7 | Classification dispute | | | | |
| | (mention HSN in | | | | |
| | corresponding columns of | | | | |
| | this row) | | | | |
| 8 | Any other | | | | |
+------+----------------------------+---------------------+-------------------------------+---------------------+-----------------------------+
Annexure B
About Respondent
+-----------------------+---------+--------------------+-------------------------+
| Constitution of Business| Address | Nature of Business | Any other relevant fact |
+-----------------------+---------+--------------------+-------------------------+
| | | | |
+-----------------------+---------+--------------------+-------------------------+
GSTN/Temp ID | Constitution of Business | Any other constitution business | Address | Nature of business | Any other relevant fact |
+-----------------------+--------------------------+-----------------------+---------+--------------------+-------------------------+
| | | | | | |
+-----------------------+--------------------------+-----------------------+---------+--------------------+-------------------------+
Annexure C
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/ acknowledgment no.| Action By | Date | Brief Narration |
+-----------------------------+--------------------+------------+------------+------------------+
| | | | | |
| | | | | |
| | | | | |
+-----------------------------+--------------------+------------+------------+------------------+
Annexure D
(Category of case under dispute or issues involved )
+------+-----------------------------------------------------+-----------------------+---------------------+
| S. No| List of 'Category of case under dispute | Tab | Amount involved |
| | | | (where quantifiable)|
+------+-----------------------------------------------------+-----------------------+---------------------+
| 1 | Misclassification of any goods or services or both | Mention HSN | |
| 2 | Wrong applicability of a notification issued under | Mention notification | |
| | the provisions of this Act | no. and date | |
| 3 | Incorrect determination of time of supply of goods | Mention section and | |
| | or services or both | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 4 | Incorrect determination of value of supply of goods | Mention section and | |
| | 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 credit | rule 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 | |
| | | Appellate/Revisionary | |
| | | order | |
| 7 | Whether applicant is required to be registered or | Mention section and | |
| | has been granted suo moto registration | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 8 | Whether any particular thing done by the applicant | Mention section and | |
| | results in supply of goods or services or both | rule and Schedule | |
| | | specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 9 | Rejection/acceptance of application for registration| Mention section and | |
| | | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 10 | Rejection/acceptance of application for amendment | Mention section and | |
| | to registration | rule 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 | |
| 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 | |
| | | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 15 | Rejection/acceptance of application for revocation | Mention section and | |
| | of cancellation of registration | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 16 | Order accepting reply of taxpayer/order dropping | Mention section and | |
| | show cause notice | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 17 | Order of disqualification of GSTP/cancellation of | Mention section and | |
| | enrolment of GSTP | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 18 | Transfer/Initiation of recovery/ Special mode of | Mention section and | |
| | recovery (all kinds of garnishee) | rule and Form of | |
| | | order specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 19 | Tax wrongfully collected/Tax collected not paid to | Mention section and | |
| | Government. | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 20 | Order of assessment including that of a non-filer or| Mention section and | |
| | evading registration or protective assessment | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 21 | Determination of tax not paid or short paid on | Mention section and | |
| | outward supply u/s 73 | 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 | Mention section and | |
| | refund rejected or of wrongly obtained refund being | rule specified in | |
| | deposited | Appellate/Revisionary | |
| | | order | |
| 24 | Order rejecting/granting provisional refund | Mention section and | |
| | | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 25 | Order denying/reducing/withholding/granting 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- | Mention section and | |
| | payment/short payment of tax determined u/s 74 | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 28 | Excess ITC availed/utilized determined u/s 74 | Mention section and | |
| | | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 29 | Issues related to seizure/confiscation of goods/books/property| Mention section and | |
| | or release of such goods/books/property | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 30 | Order relating to rectification/withdrawal of an | Mention section and | |
| | earlier order | rule specified in | |
| | | Appellate/Revisionary | |
| | | order | |
| 31 | Order creating/modifying/withdrawing demand under | Mention section and | |
| | earlier law | 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 | 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" | | |
[F. No. CBIC-20001/2/2025-GST]
RAUSHAN KUMAR, Under Secy.
Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19th June, 2017, published vide
number G.S.R. 610(E), dated the 19th June, 2017 and were last amended, vide notification No. 11/2025-
Central Tax, dated the 27th March, 2025, vide number G.S.R. 201(E), dated the 27th March, 2025.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
SARVESH KUMAR Digitally signed by SARVESH KUMAR
SRIVASTAVA Date: 2025.09.17 23:27:20+0530