G S T Appeals & Appellate Procedures

Chapter 1 GST in India — An Overview Chapter 2 Appeals and Revision: Legal Framework Chapter 3 Legal Terminology and Principles of Interpretation Chapter 4 Appeals to Appellate Authority Annexure 4.1 Text of Rules 26 108 109 and 109A of Central Goods and Services Tax Rules 2017 (CGST Rules 2017) Annexure 4.2 Text of Forms GST APL-01 GST APL-02 GST APL-03 and GST APL-04 of Central Goods and Services Tax Rules 2017 (CGST Rules 2017) Annexure 4.3 Text of Notification No. 2/2017-Central Tax dated 19.06.2017 regarding jurisdiction of authorities and subsequent amendments vide Notification No. 79/2018-CT dated 31.12.2018 and Notification No. 04/2019-CT dated 29.01.2019 Annexure 4.4 Text of Order No. 09/2019-Central Tax dated 03.12.2019 Annexure 4.5 Text of Circular No. 157/13/2021-GST dated 20.07.2021 Annexure 4.6 Text of Notification No. 29/2023-CT dated 31.07.2023 regarding special appeal procedure in transitional credit matters Annexure 4.7 Text of Notification No. 53/2023-Central Tax dated 02.11.2023 regarding Amnesty Scheme for GST Appeals Chapter 5 Appeals to Appellate Tribunal Annexure 5.1 Text of Rules 26 110 111 112 and 113 of Central Goods and Services Tax Rules 2017 (CGST Rules 2017) Annexure 5.2 Text of Form APL-04 of Central Goods and Services Tax Rules 2017 (CGST Rules 2017) Annexure 5.3 Text of Order No. 09/2019-CT dated 03.12.2019 Annexure 5.4 Text of Circular No. 132/2/2020-GST dated 18.03.2020 Annexure 5.5 Text of Circular No. 157/13/2021-GST dated 20.07.2021 Annexure 5.6 Text of MOF Notification [F.No. A-50050/150/2018-CESTAT- DOR dated 14.09.2023] – Location of Benches in States and Union Territories Annexure 5.7 Text of Forms GST APL-02 GST APL-04 GST APL-05 GST APL-06 and GST APL-07 of CGST Act 2017 Annexure 5.8 Text of MOR Notification [F.No. A-50050/ 69/2023-CESTAT-DOR dated 25.10.2023]-GST Appellate Tribunal (Appointment and Coditions of Service of President and Members) Rules 2023 Chapter 6 Revision of Orders Annexure 6.1 Text of Rules 109B of Central Goods and Services Tax Rules 2017 (CGST Rules 2017) Annexure 6.2 Text of Notification No. 05/2020-Central Tax dated 13.01.2020 Annexure 6.3 Text of Form GST RVN-01 and Form GST APL-01 of Central Goods and Services Tax Rules 2017 (CGST Rules 2017) Chapter 7 Appeals before Courts Annexure 7.1 Text of Rules 26 114 and 115 of Central Goods and Services Tax Rules 2017 (CGST Rules 2017) Annexure 7.2 Text of Form GST APL-04 and GST APL-08 109A of Central Goods and Services Tax Rules 2017 (CGST Rules 2017) Chapter 8 Authorized Representative including GST Practitioner Annexure 8.1 Text of Rules 83 83A 83B 84 and 116 of Central Goods and Services Tax Rules 2017 (CGST Rules 2017) Annexure 8.2 Text of Forms GST PCT-01 GST PCT-02 GST PCT-03 GST PCT-04 GST PCT-05 GST PCT-06 and GST PCT-07 of Central Goods and Services Tax Rules 2017 (CGST Rules 2017) Chapter 9 Miscellaneous Provisions Applicable to Appeals Annexure 9.1 Text of Notification No. 13/2017-Central Tax dated 28.06.2017 Appendix 1 Abbreviations Appendix 2 Meaning of Important Legal Maxims