GST Appeals & Appellate Procedures by CA. (Dr.) SANJIV AGARWAL CA. NEHA SOMANI

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