FORM GST APL-01/03W - Withdrawal application with original limitation retained
A first appeal/application is withdrawn before the 107(11) notice or order, whichever is earlier.
Responsible actor: The appellant/applicant before the first Appellate Authority. Provision: Rule 109C; section 107(1)/(2)/(11).
Official source and completed example
Download official blank source extract PDF Download completed fictional sample PDF
The sample is a flowed model of the prescribed fields and selected paragraphs, not an official issued PDF. Names, references and facts are fictional. It contains no signature, stamp, DSC or simulated approval.
Current operative Act/rules checked 21 October 2026. Historical2022 extracts are retained as source evidence; current amendments stated in this guide control. Fictional unsigned completed model, including expressly hypothetical later case events.
Worked facts and completed entries
Independent withdrawal Branch C: communicated 15 July 2026 order, first appeal 1 September, final APL02 on 3 September. Before any 107(11) notice/order, Aster applies 10 September to withdraw and refile after correcting an omitted ground. Authority approves 14 September (four days). Corrected appeal 20 September remains within original 15 October limitation; withdrawal does not reset the clock.
1–5. Actual combined withdrawal form
| 1. GSTIN | 29AABCA0000A1ZT |
|---|---|
| 2. Legal name — taxpayer 107(1) | Aster Learning Supplies Private Limited (fictional) |
| 3. Departmental officer 107(2) | Not applicable:taxpayer withdrawal, not departmental application |
| 4. Order/date | ILLUSTRATION-TAX-C /15 July 2026 |
| 5. Appeal ARN/date | ILLUSTRATION-APL-C /1 September 2026 |
6. Selected reason and alternatives
Selected(iii):refile after rectifying an omission in the memorandum of appeal. The omitted ground links the April2B invoice to May receipt; the corrected memorandum will attach the existing evidence. Alternatives(i)accept adjudication,(ii)higher-court like matter,(iv)department monetary limit and(v)other are not selected.
7. Declaration and execution
Meera Rao affirms the stated facts and wishes to withdraw the specified appeal solely for the selected correction/refiling reason. No107(11) notice/order exists at this 10 September application. Place:Bengaluru; date 10 September 2026; signatory:Meera Rao, authorised full-time employee/director; signature:not executed. No actual approval is reproduced. The assumed later 14 September approval is a case fact, not part of an executed form.
How this form moves the matter forward
- Identify the actual authority, order, communication date and statutory appeal route. An appeal form is not an appeal against every administrative step.
- Reconcile all tax-head demand/refund columns, admitted amounts, deposits, authorisation and evidence. Use the current operative Act even where the preserved historical blank is older.
- File on the applicable authenticated portal, cure actual defects and obtain the final acknowledgement. Preserve the reasoned order and service/hearing history; this fictional PDF is not an issued acknowledgement or filing.
Evidence supporting these entries
- Actual impugned order and communication/upload evidence; complete earlier proceeding and hearing record.
- Invoice, GSTR2B, receipt, credit utilisation or refund computation that supports the selected issue; no invented actual portal document.
- Authority to represent/file; reconciled deposit/payment and filing acknowledgement, with every amount matched to the correct statutory stage.
Additional primary authority: CGST Act as on 11 June 2026: sections 16,50,73,107 at PDF pages 18–21,48–49,61–63,85–87; sections 109/112–120 at pages 87–97. Current20-crore CGST cap and penalty-only 10% provisions, not older form caps..
Additional primary authority: April 2026 consolidated CGST rules 108–115 at PDF pages 312–319; rules 89(4),110(5),112 and 26 for the selected matters..
Additional primary authority: Notification 26/2022-Central Tax,26 December 2022: paragraphs 13–15 PDF pages 5–6 (rules 108/109/109C); paragraphs 23–24 pages 13–14 (APL02 header and actual APL01/03W)..
Additional primary authority: Notification 13/2025-Central Tax,17 September 2025 effective 22 September 2025: English paragraphs 5–8 pages 49–50; paragraphs 11–15 pages 59–82, current APL02A/04A/05/06/07..
Additional primary authority: Notification 38/2023-Central Tax,4 August 2023 paragraphs 16–17 PDF pages 5–6: narrowly defined manual first-appeal/application routes..
Period and legal consequences
The URL label APL01W is mapped to the real notified combined form APL01/03W, not a separate invented form. After final APL02 acknowledgement withdrawal requires authority approval, to be decided within seven days; before 107(11) notice/order, whichever earlier. Fresh filing must still meet the original 107 deadline. The example’s four-day approval and 20 September refiling meet those specific limits.
Primary source and exact locator
Official notified form source: Actual FORM GST APL-01/03W at PDF pages 14–14; Notification 26/2022-Central Tax,26 December 2022: paragraphs 13–15 PDF pages 5–6 (rules 108/109/109C); paragraphs 23–24 pages 13–14 (APL02 header and actual APL01/03W)..
CGST Act and government-hosted Act and Rules compilation - Rule 109C; section 107(1)/(2)/(11). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The appellant/applicant before the first Appellate Authority. A first appeal/application is withdrawn before the 107(11) notice or order, whichever is earlier.
Can this sample be filed or treated as an issued document?
No. It is a completed fictional teaching example. Use the notified form and the authenticated portal/proceeding record for an actual matter. The example contains no executed signature or official approval.
What must reconcile before the next step?
Actual impugned order and communication/upload evidence; complete earlier proceeding and hearing record.; Invoice, GSTR2B, receipt, credit utilisation or refund computation that supports the selected issue; no invented actual portal document.; Authority to represent/file; reconciled deposit/payment and filing acknowledgement, with every amount matched to the correct statutory stage..