The GST Appellate Tribunal
The Tribunal is the last fact-finding forum in the GST chain, and after eight years of writ petitions filed because it did not exist, the practice has to be relearned, an appeal that would have been drafted for a High Court is the wrong document to file in APL-05 .
- 12 pages
- 275
- Word and PDF
- 13 September 2026
The 5 formats inside
- 1Appeal to the Appellate Tribunal in Form GST APL-05, with statement of facts, grounds and prayers.112(1) · s.112(8) · Rule 110 · GSTAT (Procedure) Rules 2025On its own₹149
- 2Application for condonation of delay before the Appellate Tribunal, backlog appeals.112(1) · s.112(6) · S.O. 4220(E) dated 17.09.2025On its own₹149
- 3Affidavit verifying the appeal and the application for condonationGSTAT (Procedure) Rules 2025 · Order XIX Rule 3, Code of Civil Procedure 1908On its own₹149
- 4Index and chronology for the Tribunal paperbookGSTAT (Procedure) Rules 2025 · Rule 110On its own₹149
- 5Authorisation and memorandum of appearance of the authorised representatives.116 · Rule 116 · GSTAT (Procedure) Rules 2025On its own₹149
Read the opening
The first part of “Appeal to the Appellate Tribunal in Form GST APL-05, with Statement of Facts, Grounds of Appeal and Prayer”, as it downloads. Blanks are highlighted.
Part 1 — the substantive entries in Form GST APL-05, as e-filed on the GSTAT portal
Field | Entry |
|---|---|
Bench before which filed | [State Bench at ____ / Principal Bench, New Delhi — the place of supply being in issue, section 109(5)] |
GSTIN and legal name of the appellant | [____] |
Order appealed against | Order-in-Appeal No. [____] dated [DD.MM.YYYY] passed by the [Joint / Additional] Commissioner (Appeals) of [Central / State] Tax, [____] |
Order-in-Original to which it relates | No. [____] dated [DD.MM.YYYY], with Form GST DRC-07 Reference No. [____] |
Date of communication of the Order-in-Appeal | [DD.MM.YYYY] |
Whether against the whole or a part | [Whole / Part — paragraphs __, __ and __ only] |
Tax period | [April ____ to March ____] |
Category of the case | [Category I — input tax credit / classification / demand under section 73] |
Whether place of supply is in issue | [Yes / No] |
Appeal fee paid | Rs [____] — being Rs 1,000 per Rs 1,00,000 of the amount in dispute of Rs [____], subject to the minimum of Rs 5,000 and the maximum of Rs 25,000. Challan / payment reference [____] dated [DD.MM.YYYY] |
Part 2 — the pre-deposit under section 112(8)
More in GST
Covering note to the client on whether to appeal, with the cost-benefit table
Download ₹149Fill online ₹199First Appeal, APL-01, Statement of Facts and Grounds of Appeal
Download ₹999Fill online ₹1,349Reply to a departmental appeal filed in Form GST APL-03
Download ₹149Fill online ₹199Cross-objections, Rectification and Restoration
Download ₹499Fill online ₹649