“(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. Amendment of rule 110.— In rule 110 of the principal Rules, —

(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;

the words, letters and figures “ in Part B of FORM GST APL-02A” shall be substituted.

6. Insertion of new rule 110A.— In the principal 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 of the Central Goods and Services Tax Act, 2017 (12 of 2017), 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 rule 111 of the principal Rules, —

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(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;

(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 rule 113 of the principal Rules, 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 principal 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

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:—

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(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:—

“

Description

Tax

Payable

Paid

through

cash

Paid through ITC

Total Tax Paid

Difference

between

Tax

payable

and paid

Central

Tax

State

Tax/UT

Tax

Integrat

ed Tax

Cess

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:—

“

Supplies/tax declared through

Invoices/Debit

Note/Amendments (+)

Supplies/tax reduced through

Amendments/Credit Note (-)

ITC of the financial year

reversed in the next financial

year

ITC of the financial year

availed in the next financial

year

Differential tax paid on account of declaration in 10 & 11 above

Description

Payable

Paid

Difference

2-3”

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“

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.

”;

(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.”;

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(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,—

“

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

Details of input tax credit reversed due to ineligibility

or reversals required under rule 37, 37A, 38, 39, 42 and

43 of the Goa Goods and Services Tax Rules, 2017

shall be declared here. This column should also contain

details of any input tax credit reversed under section

17(5) of the Goa Goods and Services Tax 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,—

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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 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.”;

(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

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19TH SEPTEMBER, 2025

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 principal 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,—

“

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]

”;

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19TH SEPTEMBER, 2025

(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

which

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 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]

”;

(iv) after part V, the following shall be inserted, namely:—

“

Late fee payable and paid

Description

Payable

Paid

Integrated Tax

Central Tax

State Tax/UT Tax

”;

(b) under the heading “Instructions”,—

(i) in paragraph 4, in the Table,—

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19TH SEPTEMBER, 2025

(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.

”:

“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;

namely:—

“

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 principal 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

“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 _______.”

1188

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SERIES I No. 25

(EXTRAORDINARY No. 2)

19TH SEPTEMBER, 2025

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

Determine

d Amount

Disputed

Amount

Determine

d Amount

Disputed

Amount

Determine

d Amount

Disputed

Amount

Determine

d Amount

Disputed

Amount

Determined

Amount

(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

Amount in dispute

Amount Determined

Add rows

1191

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(EXTRAORDINARY No. 2)

19TH SEPTEMBER, 2025

(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 –

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

1193

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(EXTRAORDINARY No. 2)

19TH SEPTEMBER, 2025

19. Prayer

20. Details of demand created, disputed and admitted.

Parti

cular

Central Tax

State/UT Tax

Integrated Tax

Cess

Total Amount

Amo

unt

deter

mine

d by

Appe

llate /

Revis

ional

autho

rity,

if any

ount

adm

itted

(B)

Amo

unt

unde

disp

ute

(C)

(A-

(Aut

popu

lated

from

colu

mns

3, 5,

7, 9,

10 &

11 of

Tabl

APL

-04,

wher

syste

m or

per

alter

nate

flow

orde

Amo

unt

deter

mine

d by

Appe

llate /

Revis

ional

autho

rity,

if any

ount

adm

itted

(B)

Amo

unt

unde

disp

ute

(C)

(A-

(Aut

popu

lated

from

colu

mns

3, 5,

7, 9,

10 &

11 of

Tabl

APL

-04,

wher

syste

m or

per

alter

nate

flow

orde

Amo

unt

deter

mine

d by

Appe

llate /

Revis

ional

autho

rity,

if any

ount

adm

itted

(B)

Amo

unt

unde

disp

ute

(C)

(A-

(Aut

popu

lated

from

colu

mns

3, 5,

7, 9,

10 &

11 of

Tabl

APL

-04,

wher

syste

m or

per

alter

nate

flow

orde

Amo

unt

deter

mine

d by

Appe

llate /

Revis

ional

autho

rity,

if any

ount

adm

itted

(B)

Amo

unt

unde

disp

ute

(C)

(A-

(Aut

popu

lated

from

colu

mns

3, 5,

7, 9,

10 &

11 of

Tabl

APL

-04,

wher

syste

m or

per

alter

nate

flow

orde

Amo

unt

deter

mine

d by

Appe

llate /

Revis

ional

autho

rity,

if any

ount

adm

itted

(B)

Amo

unt

unde

disp

ute

(C)

(A-

(Aut

popu

lated

from

colu

mns

3, 5,

7, 9,

10 &

11 of

Tabl

APL

-04,

wher

syste

m or

per

alter

nate

flow

orde

(a)

Tax

(b)

Inter

est

(c)

Penal

(d)

Fees

(e)

Othe

charg

1194

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(EXTRAORDINARY No. 2)

19TH SEPTEMBER, 2025

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

(a)

Admitte

Amount

(b) Pre-

deposit

(10%

dispute

d tax)

(a)

Admitte

Amount

(b) Pre-

deposit

(10%

dispute

d tax)

(a)

Admitte

Amount

(b) Pre-

deposit

(10%

dispute

d tax)

(a)

Admitte

Amount

(b) Pre-

deposit

(10%

dispute

d tax)

(a)

Admitte

Amount

(b) Pre-

deposit

(10%

dispute

d tax)

(a) Tax

(b) Interest

(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

Integrated tax

Cash Ledger

Credit Ledger

Central tax

Cash Ledger

Credit Ledger

State/UT tax

Cash Ledger

Credit Ledger

CESS

Cash Ledger

Credit Ledger

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

Interest

Penalty

Late fee

Others (specify)

1195

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 2)

19TH SEPTEMBER, 2025

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’

Demand Order

Refund Order

Registration Order

Enforcement Order

Recovery Order

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)

Misclassification of any goods or services or both

Mention HSN

Wrong applicability of a notification issued under the

provisions of this Act

Mention notification no. and date

Incorrect determination of time of supply of goods or

services or both

Mention section and rule specified

in Appellate/ Revisionary order

Incorrect determination of value of supply of goods or

services or both

Mention section and rule specified

in Appellate/Revisionary order

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

Incorrect determination of the liability to pay tax on

any goods or services or both

Mention section and rule specified

in Appellate/Revisionary order

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 2)

19TH SEPTEMBER, 2025

Whether applicant is required to be registered or has

been granted suo-moto registration

Mention section and rule specified

in Appellate/Revisionary order

Whether any particular thing done by the applicant

results in supply of goods or services or both

Mention section and rule and

Schedule

specified

Appellate/Revisionary order

Rejection/acceptance of application for registration

Mention section and rule specified

in Appellate/ Revisionary order

Rejection/acceptance of application for amendment to

registration

Mention section and rule specified

in Appellate/ Revisionary order

Suspension of registration

Mention section and rule specified

in Appellate/ Revisionary order

Order dropping show-cause in relation to registration

Mention section and rule specified

in Appellate/ Revisionary order

Denial of facility to pay tax under composition scheme

Mention section and rule specified

in Appellate/ Revisionary order

Cancellation of registration

Mention section and rule specified

in Appellate/ Revisionary order

Rejection/acceptance of application for revocation of

cancellation of registration

Mention section and rule specified

in Appellate/ Revisionary order

Order accepting reply of taxpayer/order dropping show

cause notice

Mention section and rule specified

in Appellate/ Revisionary order

Order of disqualification of GSTP/cancellation of

enrolment of GSTP

Mention section and rule specified

in Appellate/ Revisionary order

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

Tax wrongfully collected/Tax collected not paid to

Government.

Mention section and rule specified

in Appellate/ Revisionary order

Order of assessment including that of a non-filer or

evading registration or protective assessment

Mention section and rule specified

in Appellate/ Revisionary order

Determination of tax not paid or short paid on outward

supply u/s 73

Mention section and rule specified

in Appellate/ Revisionary order

Excess ITC availed/utilized u/s 73

Mention section and rule specified

in Appellate/ Revisionary order

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

Order rejecting/granting provisional refund

Mention section and rule specified

in Appellate/ Revisionary order

Order denying/reducing/withholding/granting refund

Mention section and rule specified

in Appellate/ Revisionary order

Issue related to provisional assessment

Mention section and rule specified

in Appellate/ Revisionary order

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

Excess ITC availed/utilized determined u/s 74

Mention section and rule specified

in Appellate/ Revisionary order

Issues

seizure/confiscation

goods/books/property

release

such

goods/books/property

Mention section and rule specified

in Appellate/ Revisionary order

Order relating to rectification/withdrawal of an earlier

order

Mention section and rule specified

in Appellate/ Revisionary order

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 2)

19TH SEPTEMBER, 2025

Order creating/modifying/withdrawing demand under

earlier law

Mention section and rule specified

in Appellate/ Revisionary order

Order permitting payment in instalments

Mention section and rule specified

in Appellate/ Revisionary order

Order relating to provisional attachment of property

Mention section and rule specified

in Appellate/ Revisionary order

Order imposing penalty

Mention section and rule specified

in Appellate/ Revisionary order

Order permitting compounding of any offense or

withdrawing such order

Mention section and rule specified

in Appellate/ Revisionary order

Anti profiteering related matter

Others-

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

Registration

Revocation of registration

Denial/blocking of ITC

Short or non-payment of

tax

Erroneous refund

Levy of Penalty

Levy of interest or late fee

or fine

Classification

dispute

(mention

HSN

corresponding columns of

this row)

Any other

User can add more than one Issue

Order Type and Issue Related to mapping

S No

Type of ‘Order Type’

Case Summary- Issue related to

Demand Order

1) Short or nonpayment of tax

2) Levy of penalty

3) Levy of interest or late fee or fine

4) Classification dispute

Refund Order

1) Erroneous refund

Registration Order

1) Registration

2) Revocation of registration

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OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 2)

19TH SEPTEMBER, 2025

Enforcement Order

1) Levy of penalty

2) Levy of interest or late fee or fine

Recovery Order

1) Denial/blocking of ITC

Other order

Any other

Annexure D

About Appellant

Constitution/

Identification

Number

Constitution of

Business

Statute under

which

incorporated

Date of

Commencement of

business

Address ^{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

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. In the principal Rules, for FORM GST APL-06, the following Form shall be substituted, namely:—

“FORM GST APL-06

[See rule 110(2)]

1199

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 2)

19TH SEPTEMBER, 2025

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

Sr.

No.

Particulars

Appeal No. –

Date of filing –

Present Cross-objection being filed by:

GSTIN/Temporary ID/UIN/CRN/ARN –

Name –

e-mail id –

Contact number –

Address for communication –

Designation of officer –

Office details –

e-mail id –

Contact number -

Order no. – (Order of the Appellate/Revisional authority) - Date-

Designation alongwith jurisdiction of the officer passing the order appealed against –

Designation:

Jurisdiction:

Order Passed by:

Date of communication of the order appealed against –

Name of the authorized representative, where available –

e-mail id of said representative –

Contact number of said representative

Details of the case under dispute –

(i)

Period of dispute -

(ii)

Amount under dispute

Central tax

State/UT tax

Integrated tax

Cess

(a) Tax

(b) Interest

(d) Fees

(e) Other charges (specify)

(iii)

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

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

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 -

1200

OFFICIAL GAZETTE — GOVT. OF GOA

SERIES I No. 25

(EXTRAORDINARY No. 2)

19TH SEPTEMBER, 2025

Demand Table