FORM GST APL-04 - First appellate order summary with zero surviving demand
The reasoned order has been passed and its determined demand must be summarised.
Responsible actor: The competent first appellate/revisional authority, or jurisdictional officer for court-effect summary. Provision: Rules 109B,113(1),115; section 107(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 credit Branch A: an April 2023 invoice appears in April GSTR2B; goods are received 12 May 2023, credit 100000 CGST+100000 SGST is first availed and utilised 20 June 2023 in the May return, with every section 16 condition otherwise satisfied. A15 July 2026 section 73 order, communicated/uploaded that day, wrongly rejects the credit solely because the invoice does not reappear in May GSTR2B. It demands tax 200000, assumed interest 110564 and penalty 20000, total 330564. The interest computation in the disputed order is 1121 days at 18% on 100000 per head, rounded 55282 per head; recording it does not admit it is payable. Aster disputes everything, pays 20000 pre-deposit against disputed tax only and files 1 September 2026. In Branch A the Appellate Authority annuls the demand 30 September after 20 September hearing.
Reference and 1–8
| Reference/date | ILLUSTRATION-APL04-A /30 September 2026 |
|---|---|
| 1. GSTIN | 29AABCA0000A1ZT |
| 2. Appellant | Aster Learning Supplies Private Limited (fictional) |
| 3. Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| 4. Order appealed | ILLUSTRATION-TAX-A /15 July 2026 |
| 5. Appeal/date | ILLUSTRATION-APL-A /1 September 2026 |
| 6. Hearing | 20 September 2026,11:00; existing evidence considered |
| 7. Order in brief | April2B communication plus May receipt proves the assumed section 16 conditions. The mere absence of repeated May2B entry is not a valid denial. Tax demand and consequential interest/penalty annulled. |
| 8. Status | Rejected:the impugned demand is annulled; this does not mean the taxpayer appeal is rejected. |
9. Earlier and determined amount, INR
| Particular | CGST earlier→determined | SGST earlier→determined | IGST earlier→determined | Cess earlier→determined | Total earlier→determined |
|---|---|---|---|---|---|
| Tax | 100000→0 | 100000→0 | 0→0 | 0→0 | 200000→0 |
| Interest | 55282→0 | 55282→0 | 0→0 | 0→0 | 110564→0 |
| Penalty | 10000→0 | 10000→0 | 0→0 | 0→0 | 20000→0 |
| Fees | 0→0 | 0→0 | 0→0 | 0→0 | 0→0 |
| Others | 0→0 | 0→0 | 0→0 | 0→0 | 0→0 |
| Refund | 0→0 | 0→0 | 0→0 | 0→0 | 0→0 |
10. Place-of-supply IGST demand
Not applicable:no IGST demand; each earlier/determined tax, interest, penalty, others and total cell is 0. Deposit20000 is not shown as a new refund sanction; consequential refund requires the applicable process and section 115 interest where payable.
Verification /execution
The stated facts and records are affirmed solely within this fictional teaching scenario; nothing is concealed. Place:Bengaluru. Date:30 September 2026. Name/status:S.Kumar, fictional Joint Commissioner (Appeals), Illustration Bengaluru; unsigned. Signature:not executed. No actual DSC, signature, acknowledgement, judicial officer or official approval is simulated.
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
APL04 accompanies a reasoned first appeal/revision/court-effect order; it does not replace reasons or service. Current rule 113(2) uses APL04A for GSTAT, despite the historical APL04 caption still mentioning Tribunal. Preserve the tax-head and earlier/determined comparisons, including nil refund/IGST branches. An annulled tax demand is not automatic bank payment of the pre-deposit.
Primary source and exact locator
Official notified form source: Official1 January 2022 forms compilation, actual FORM GST APL-04, PDF pages 346–347; source/version conflicts expressly corrected by current Act/rules..
CGST Act and government-hosted Act and Rules compilation - Rules 109B,113(1),115; section 107(11). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The competent first appellate/revisional authority, or jurisdictional officer for court-effect summary. The reasoned order has been passed and its determined demand must be summarised.
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..