(1)

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GOVERNMENT OF KARNATAKA

No. FD 05 CSL 2025

Karnataka Government Secretariat

Vidhana Soudha,

Bengaluru, Dated:20/09/2025

NOTIFICATION (4-D/2025)

In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax

Act, 2017 (Karnataka Act 27 of 2017), the Government of Karnataka, on the recommendations of the

Council, hereby makes the following rules further to amend the Karnataka Goods and Services Tax

Rules, 2017, namely:-

1. Short title and commencement.– (1) These rules may be called the Karnataka Goods and Services

Tax (Fourth Amendment) Rules, 2025.

(2) Save as otherwise provided in these rules, they shall come into force 22nd day of September,

2025.

2. Amendment of Rule 31A.- In the Karnataka 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. Amendment of Rule 39.- 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 Karnataka 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. Amendment of Rule 91.- 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:

¨sÁUÀ – 4J

Part – IVA

20

2025

ಪ

29

1947)

BENGALURU, SATURDAY, 20 SEPTEMBER, 2025 BHADRAPADA 29, SHAKAVARSHA 1947)

. 618

No. 618

2

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. Amendment of Rule 110.-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. 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 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. Amendment of Rule 111.- 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;

3

(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. 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 clearly indicating the final

amount of demand confirmed by the Appellate Tribunal.”

9. Amendment of FORM GSTR-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, -

“

A

1

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

A

2

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;

4

(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 6(B)

above”

<Auto>

”;

(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, -

“

5

“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

Payable

Paid

through

cash

Paid through ITC

Total

Tax

Paid

Difference

between

Tax

payable

and paid

Central

Tax

State

Tax

/ UT

Tax

Integrated

Tax

Cess

1

2

3

4

5

6

7

8

=

3+4+5+6+7

2-8”

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 (+)

6

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;

7

(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

30^th 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 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.

8

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,

7B, 7C, 7D, 7E,

7F, 7G and 7H

Details of input tax credit reversed due to

ineligibility or reversals required under rule 37,

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

9

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.

(i) 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 30^th 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^th November of next financial year

shall be declared here.”;

10

(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 .”;

(v) 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;

(vi) in paragraph 9, for the word “only”, the words “or electronic credit ledger”

shall be substituted.

10. Amendment of FORM GSTR-9C.- In the said rules, in FORM GSTR-9, -

(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, -

“

11

D1

Supplies on which tax

is to be paid by

ecommerce 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-

2

Supplies

on

which

e-

commerce

operator

is

required to pay

tax as per sub-

section (5) of

section 9 [E-

commerce

operator

to

report]

NA

(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 e-

commerce operator is

required to pay tax as

per sub-section (5) of

section 9 [E-commerce

operator to report]

NA

12

(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 shall be inserted namely: -

“

Supplies on which e-

Supplies on which e-

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: -

“

(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

ecommerce 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,

17

Late fee payable and paid

Description

Payable

Paid

1

2

3

A

1ntegrated Tax

B

Central Tax

C

State Tax/UT Tax

13

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. Amendment of FORM GST APL-02.- 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 -

14

Date of filing -

Time of filing -

filing/provisional acknowledgement

number -

Name of the person filing the appeal -

Appeal fees -

Transaction Id -

Place:

<Signature>

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/JR/DR/R

GSTAT

…………….………

Bench”

OR

Your appeal/application filed vide provisional acknowledgment reference number ------ dated ---

--- has been rejected

15

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”

16

12. Insertion of new FORM GST APL-04A.- 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

Amount

Determined

Amount

Disputed

Amount

Determined

Amount

Disputed

Amount

Determined

Amount

Disputed

Amount

Determined

Amount

Disputed

Amount

Determined

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/ Name of

State/UT

Demand

Tax

Interest

Penalty

Other

Total

1

2

3

4

5

6

7

Amount in dispute

Amount Determined

17

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:

Signature:

Date:

Designation:

Jurisdiction:”

13. Amendment of FORM GST APL-05.- 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 Number - Date-

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 –

18

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.

Parti

cular

s

Central Tax

State/UT Tax

Integrated Tax

Cess

Total Amount

Amo

unt

deter

mine

d by

App

ellat

e

/

Revi

siona

l

auth

ority,

if

any

(A

Am

oun

t

ad

mitt

ed

(B)

Am

ount

und

er

disp

ute

(C)

(A-

B)

(Aut

o-

pop

ulat

ed

fro

m

colu

mns

3, 5,

7, 9,

10

&

11

of

Tabl

Amo

unt

deter

mine

d by

App

ellat

e

/

Revi

siona

l

auth

ority,

if

any

(A

Am

oun

t

ad

mitt

ed

(B)

Am

ount

und

er

disp

ute

(C)

(A-

B)

(Aut

o-

pop

ulat

ed

fro

m

colu

mns

3, 5,

7, 9,

10

&

11

of

Tabl

Amo

unt

deter

mine

d by

App

ellat

e

/

Revi

siona

l

auth

ority,

if

any

(A

Am

oun

t

ad

mitt

ed

(B)

Am

ount

und

er

disp

ute

(C)

(A-

B)

(Aut

o-

pop

ulat

ed

fro

m

colu

mns

3, 5,

7, 9,

10

&

11

of

Tabl

Amo

unt

deter

mine

d by

App

ellat

e

/

Revi

siona

l

auth

ority,

if

any

(A

Am

oun

t

ad

mitt

ed

(B)

Am

ount

und

er

disp

ute

(C)

(A-

B)

(Aut

o-

pop

ulat

ed

fro

m

colu

mns

3, 5,

7, 9,

10

&

11

of

Tabl

Amo

unt

deter

mine

d by

App

ellat

e

/

Revi

siona

l

auth

ority,

if

any

(A

Am

oun

t

ad

mitt

ed

(B)

Am

ount

und

er

disp

ute

(C)

(A-

B)

(Aut

o-

pop

ulat

ed

fro

m

colu

mns

3, 5,

7, 9,

10

&

11

of

Tabl

19

e 9

of

APL

-04,

whe

re it

is

syst

em

or as

per

alter

nate

flow

of

orde

r

e 9

of

APL

-04,

whe

re it

is

syst

em

or as

per

alter

nate

flow

of

orde

r

e 9

of

APL

-04,

whe

re it

is

syst

em

or as

per

alter

nate

flow

of

orde

r

e 9

of

APL

-04,

whe

re it

is

syst

em

or as

per

alter

nate

flow

of

orde

r

e 9

of

APL

-04,

whe

re it

is

syst

em

or as

per

alter

nate

flow

of

orde

r

(a)

Tax

(b)

Inter

est

(c)

Penal

ty

(d)

Fees

(e)

Other

charg

es

21. Details of payment of admitted amount and pre-deposit:

(a) Details of amount payable:

Particulars

Central Tax

State/UT Tax

Integrated

Cess

Total Amount

20

(a)

Admitted

Amount

(b) Pre-

deposit

(10% of

disputed

tax)

(a)

Admitted

Amount

(b) Pre-

deposit

(10% of

disputed

tax)

(a)

Admitted

Amount

(b) Pre-

deposit

(10% of

disputed

tax)

(a)

Admitted

Amount

(b) Pre-

deposit

(10% of

disputed

tax)

(a)

Admitted

Amount

(b) Pre-

deposit

(10% of

disputed

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 disputed admitted tax and cess)

Sr.

No.

Description

Tax payable

Paid

through

Cash/Credit

Ledger

Debit

entry

no.

Amount of tax paid

Integrated tax Central tax State/UT tax CESS

1

2

3

4

5

6

7

8

9

1

Integrated tax

Cash Ledger

Credit Ledger

2

Central tax

Cash Ledger

Credit Ledger

3

State/UT tax

Cash Ledger

Credit Ledger

4

CESS

Cash Ledger

Credit Ledger

(c)

Interest, penalty, late fee and any other amount payable and paid:

Sr.

No.

Description

Amount

payable

Debit

entry

no.

Amount

paid

Integrated tax ^Central

tax

State/UT

tax

CESS

Integrated

tax

Central

tax

State/UT

tax

CESS

1

2

3

4

5

6

7

8

9

10

11

1

Interest

2

Penalty

3

Late fee

4

Others (specify)

21

Verification

I, < ______________________________ >, hereby solemnly 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

List of ‘Order Type’

1

Demand Order

2

Refund Order

3

Registration Order

4

Enforcement Order

5

Recovery Order

6

Other order

Annexure B

(Category of case under dispute or issues involved )

S No

List of ‘Category of case under dispute

Tab

Tab

Amount

involved

(where

quantifiable)

1

Misclassification of any goods or services or both

Mention HSN

2

Wrong applicability of a notification issued under the provisions

of this Act

Mention notification no. and

date

3

Incorrect determination of time of supply of goods or services or

both

Mention section and rule

specified

in

Appellate/

Revisionary order

4

Incorrect determination of value of supply of goods or services or

both

Mention section and rule

specified

in

Appellate/

Revisionary order

5

Incorrect admissibility of input tax credit of tax paid or deemed to

have been paid/credit to credit ledger/denial of ITC/blocking of

credit

Mention section and rule

specified

in

Appellate/

Revisionary order

6

Incorrect determination of the liability to pay tax on any goods or

services or both

Mention section and rule

specified

in

Appellate/

Revisionary order

7

Whether applicant is required to be registered or has been granted

suo-moto registration

Mention section and rule

specified

in

Appellate/

Revisionary order

22

8

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

9

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 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 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

17

Order of disqualification of GSTP/cancellation of enrolment of

GSTP

Mention section and rule

specified

in

Appellate/

Revisionary order

18

Transfer/Initiation of recovery/ Special mode of recovery (all

kinds of garnishee)

Mention section and rule and

Form of order specified in

Appellate/ Revisionary order

19

Tax wrongfully collected/Tax collected not paid to Government. Mention section and rule

specified

in

Appellate/

Revisionary order

20

Order of assessment including that of a non-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/

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

Appellate/

Revisionary order

23

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-payment/short

payment of tax determined u/s 74

Mention section and 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 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

Order permitting compounding of any offense or withdrawing

such order

Mention section and 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)

Sr No

Issue related to

As per order of

adjudicating

authority

As

determined

by

Appellate/Revisional

authority

As per stand of

appellant

before

Tribunal

As declared/ claimed

by present Appellant

1

Registration

2

Revocation of registration

3

Denial/blocking of ITC

4

Short or non-payment of

tax

24

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

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

1

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) Erroneous 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

Constitution/

Identification

Number

Constitution

of

Business

Statute

under

which

incorporated

Date

of

Commencement

of

business

Addres

s

Nature of

Business

Any

other

relevant fact

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 Act, etc.)

(c).

date of its constitution

(d).

constitution/identification number assigned to it by constituting authority (e.g. Corporate Identification Number

in case of a company, etc.)

(e).

Address of its Head Office and address of its principal place of business in State

(f).

GSTIN/Temp Id and date from which registered under GST

25

(g).

Nature of the business in which he/it is engaged (e.g. manufacturer /wholesaler /retailer / supplier of services,

etc.)

(h).

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/

acknowledgment

no.

Action By Date

Brief Narration

<Add rows, if required>”

14. Amendment of FORM GST APL-06.- In the said rules, for FORM GST APL-06, the following

Form shall be substituted, namely:-

“FORM GST APL-06

[See rule 110(2)]

Cross-objections before the Appellate Tribunal under sub-section (5) of section 112

Sr. No. Particulars

1

Appeal No. –

Date of filing –

2

Present Cross-objection being filed by:

o GSTIN/Temporary ID/UIN/CRN/ARN –

o Name –

o e-mail id –

o Contact number –

o Address for communication –

o Designation of officer –

o Office details –

o e-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:

Order Passed by:

5

Date of communication of the order appealed against –

6

Name of the authorized representative, where available –

e-mail id of said representative –

Contact number of said representative

7

Details of the case under dispute –

(i)

Period of dispute -

(ii)

Amount under dispute

Central tax

State/UT tax

Integrated tax

Cess

(a) Tax

(b) Interest

(c) Penalty

(d) Fees

26

(e) Other charges (specify)

(iii)

Market value of seized goods, where one of the issues involved is seizure/confiscation of goods -

8

Summary of Issues involved and summary of reply thereto – Annexure A

9

Date of receipt of notice of appeal 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-objection -

10

Demand Table

Category

Tax

As

per

order

of

adjudicating authority

As

determined

by

Appellate/

Revisional

authority

As per the person filing

this cross objection

Tax

Central Tax

State/UT Tax

Integrated Tax

Cess

Total

Interest

Central Tax

State/UT Tax

Integrated Tax

Cess

Total

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

27

Integrated Tax

Cess

Total

11

Reliefs claimed in memorandum of cross-objections.

12

Summary of reply (Annexure B)

13

Grounds of Cross-objection

14

Para-wise reply (upload separately)

Verification

I, < ______________________________ >, hereby solemnly 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.

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 thereto

S. No

Category of case under dispute or Issues

involved

Tab

Tab

Amount

involved

(where

quantifiable)

Summary of

Reply

1.

Misclassification of any goods or services or both

Mention HSN

2.

Wrong applicability of a notification issued under

the provisions of this Act

Mention

notification

no.

and date

3.

Incorrect determination of time of supply of goods

or services or both

Mention section

and rule specified

in

Appellate/

Revisionary order

4.

Incorrect determination of value of supply of

goods or services or both

Mention section

and rule specified

in

Appellate/

Revisionary order

5.

Incorrect admissibility of input tax credit of tax

paid or deemed to have been paid/credit to credit

ledger/denial of ITC/blocking of credit

Mention section

and rule specified

in

Appellate/

28

Revisionary

order

6.

Incorrect determination of the liability to pay tax

on any goods or services or both

Mention section

and rule specified

in

Appellate/

Revisionary order

7.

Whether applicant is required to be registered or

has been granted suo-moto registration

Mention section

and rule specified

in

Appellate/

Revisionary order

8.

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

9.

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 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

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

17.

Order of disqualification of GSTP/cancellation of

enrolment of GSTP

Mention section

and rule specified

in

Appellate/

29

Revisionary

order

18.

Transfer/Initiation of recovery/ Special mode of

recovery (all kinds of garnishee)

Mention section

and rule and Form

of order specified

in

Appellate/

Revisionary

order

19.

Tax wrongfully collected/Tax collected not paid to

Government.

Mention section

and rule specified

in

Appellate/

Revisionary

order

20.

Order of assessment including that of a non-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/

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

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-

payment/short payment of tax determined u/s 74

Mention section

and rule specified

in

Appellate/

Revisionary

order