FORM GST APL-04A - Current GSTAT order summary, distinct from APL04
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The tribunal has decided the appeal; summary must match the exact order and quantified amounts.
Responsible actor: The GSTAT issues or causes issue of the summary accompanying its reasoned order. Provision: Rule 113(2); section 113(1).
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
Hypothetical future outcome in independent Branch T: original 15 July 2026 order and 30 September first appeal confirm 330564. Tribunal appeal 15 October includes 20000 additional deposit beyond 20000 first-appeal deposit, and 5000 fee. Assumed20 November/10 December hearings and 15 December order annul the demand. These are fictional future events, not actual rulings.
Heading and 1–9
| Whether remand | No |
|---|---|
| Order reference/date | ILLUSTRATION-GSTAT-ORDER-T /15 December 2026; hypothetical future decision |
| 1. GSTIN | 29AABCA0000A1ZT |
| 2. Appeal reference/date | ILLUSTRATION-GSTAT-T-2026 /15 October 2026 |
| 3. Appellant | Aster Learning Supplies Private Limited (fictional) |
| 4. Respondent | Commissioner, Illustration CGST Bengaluru |
| 5(a). Order type | Demand |
| 5(b). Ref/date | ILLUSTRATION-APL04-T /30 September 2026 |
| 6. All hearing dates | 20 November 2026 and 10 December 2026; hypothetical |
| 7. Status | Rejected:impugnedorder annulled, not rejection of taxpayer appeal |
| 8. Order in brief | On assumed existing records all 16 conditions are met; previous 2B plus later receipt permits lawful first credit. No repeated May2B requirement. Annul200000 tax,110564 interest,20000 penalty; grant lawfulconsequentialrelief. |
| 9. Demand quantified | Yes:SectionI below |
Section I. Disputed→determined, INR
| Particular | CGST | SGST | IGST | Cess | Total |
|---|---|---|---|---|---|
| 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 |
Section II. Place-of-supply detail
Not applicable: no IGST demand/place-of-supply issue. All disputed/determined tax, interest, penalty, other and total cells are 0.
10. Other/unquantified orders
Not selected: this is a quantified demand. Proper-officer issue, Appellate Authority issue and GSTAT determination cells for this unquantified branch are not applicable; the actual quantified case is stated above.
11. Remand directions
Not applicable: no remand, destination authority or directions. Section 113(1) can lawfully remit a case where appropriate; this selected case does not require remand.
Section III /12. Anti-profiteering
Not applicable: no anti-profiteering proceeding. Reduction in price, recipient return/interest, Consumer Welfare Fund deposit, penalty amount and registration cancellation cells are not selected/0.
Verification /execution
The stated facts and records are affirmed solely within this fictional teaching scenario; nothing is concealed. Place:Bengaluru. Date:15 December 2026. Name/status:Fictional GSTAT Illustration Karnataka State Bench authorised summary officer; unsigned, no actual judge/tribunal approval. 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
APL04A was inserted effective 22 September 2025 for GSTAT summary under 113(2). APL04 remains the firstAA/revision/court-effect route. Complete remand, quantified/unquantified, IGST and anti-profiteering branches explicitly; not every source option applies. A zero-demand outcome does not itself sanction or pay the 40000 cumulative deposit refund; actual process and 115 interest apply if refundable.
Primary source and exact locator
Official notified form source: Actual FORM GST APL-04A at PDF pages 61–63; 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..
CGST Act and government-hosted Act and Rules compilation - Rule 113(2); section 113(1). Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The GSTAT issues or causes issue of the summary accompanying its reasoned order. The tribunal has decided the appeal; summary must match the exact order and quantified amounts.
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..