FORM GST APL-05 - Current tribunal appeal with Annexures A–E completed
An appealable first-appellate/revisional order is communicated; this is the tribunal stage.
Responsible actor: The taxpayer aggrieved by a107/108 order. Provision: Section 112(1),(6),(8); rules 110/110A/112.
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. Independent tribunal Branch T instead assumes the first appellate order 30 September 2026 confirms that entire demand. Aster files APL05 on 15 October 2026, pays an additional 20000 disputed-tax deposit beyond the earlier 20000 and 5000 tribunal fee. The order was uploaded. The present legal issue prevents automatic allocation to a single Member merely because amounts are below 50 lakh. Later hearing/order dates in this teaching sequence are expressly hypothetical future events, not actual decisions.
1–13. Parties, order and jurisdiction
| 1. GSTIN | 29AABCA0000A1ZT |
|---|---|
| 2. Appellant | Aster Learning Supplies Private Limited (fictional) |
| 3. Address | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) |
| 4(a). Respondent | Commissioner, Illustration CGST Bengaluru /Centre; fictional office |
| 4(b)/(c). Other respondents | Not applicable:none |
| 5(a). Representative/contact | Meera Rao, full-time employee/director, authorised in this fictional case under section 116(2)(a); no actual professional enrolment claimed /meera@aster.example.invalid /EDU-MEERA-PHONE (non-routable) |
| 5(b). Further representative | Not applicable:none |
| 6. APL04 order/date | ILLUSTRATION-APL04-T /30 September 2026; not rejectedAPL02 |
| 7. Place of supply involved | No |
| 8. Appellate authority | S.Kumar, Joint Commissioner (Appeals), Illustration Bengaluru |
| 9. Communication | 30 September 2026; order uploaded |
| 10(a). Original order/date | ILLUSTRATION-TAX-T /15 July 2026 |
| 10(b). Order type /Annexure A | Demand Order /A1 |
| 10(c). Demand period | 1–31 May 2023 |
| 11. Original adjudicating authority | P.Shah, Deputy Commissioner, Illustration CGST Bengaluru; source’s Sl9 cross-reference read with original-order 10 |
| 12(a). Representative/contact | Meera Rao, full-time employee/director, authorised in this fictional case under section 116(2)(a); no actual professional enrolment claimed /meera@aster.example.invalid /EDU-MEERA-PHONE (non-routable) |
| 12(b). Additional representative | Not applicable |
| 13. Acts | CGST/Karnataka SGST; IGST/cess not involved |
14–19. Issue, annexures and relief
| 14(a). Brief issue | Denial of lawfully deferred credit because same invoice not repeated in later GSTR2B. |
|---|---|
| 14(b). Category /Annexure B | B5 admissibility ofITC; B22 section 73 credit disallowance; Bother1–4,6–21,23–38:not selected; related law 16(2)(aa)/(b),50(3),73. |
| 14(c). Seized-goods market value | Not applicable:no seizure |
| 15. Case summary | Completed Annexure C below |
| 16. About appellant | Completed Annexure D below |
| 17. Facts | Completed Annexure E below |
| 18. Grounds | All 16 conditions are proved by existing April2B/Mayreceipt/Mayreturn evidence; no requirement for repeated May2B entry. Consequential interest/penalty cannot survive lawful credit. No new evidence is introduced without rule 112 safeguards. |
| 19. Prayer | Annul confirmed demand and grant lawful consequential relief; a legal dispute is not automatically a single-member matter. |
20. Appellate determination /admitted /disputed, INR
| Particular /head | Determined/created | Admitted | Disputed |
|---|---|---|---|
| Tax /CGST | 100000 | 0 | 100000 |
| Tax /SGST | 100000 | 0 | 100000 |
| Tax /IGST | 0 | 0 | 0 |
| Tax /Cess | 0 | 0 | 0 |
| Tax /Total | 200000 | 0 | 200000 |
| Interest /CGST | 55282 | 0 | 55282 |
| Interest /SGST | 55282 | 0 | 55282 |
| Interest /IGST | 0 | 0 | 0 |
| Interest /Cess | 0 | 0 | 0 |
| Interest /Total | 110564 | 0 | 110564 |
| Penalty /CGST | 10000 | 0 | 10000 |
| Penalty /SGST | 10000 | 0 | 10000 |
| Penalty /IGST | 0 | 0 | 0 |
| Penalty /Cess | 0 | 0 | 0 |
| Penalty /Total | 20000 | 0 | 20000 |
| Fees /CGST | 0 | 0 | 0 |
| Fees /SGST | 0 | 0 | 0 |
| Fees /IGST | 0 | 0 | 0 |
| Fees /Cess | 0 | 0 | 0 |
| Fees /Total | 0 | 0 | 0 |
| Others /CGST | 0 | 0 | 0 |
| Others /SGST | 0 | 0 | 0 |
| Others /IGST | 0 | 0 | 0 |
| Others /Cess | 0 | 0 | 0 |
| Others /Total | 0 | 0 | 0 |
21(a). Amounts payable, INR
| Particular | CGST | SGST/UTGST | IGST | Cess | Total |
|---|---|---|---|---|---|
| Admitted tax | 0 | 0 | 0 | 0 | 0 |
| Admitted interest | 0 | 0 | 0 | 0 | 0 |
| Admitted penalty | 0 | 0 | 0 | 0 | 0 |
| Admitted fees | 0 | 0 | 0 | 0 | 0 |
| Admitted others | 0 | 0 | 0 | 0 | 0 |
| Additional10% disputed-tax deposit | 10000 | 10000 | 0 | 0 | 20000 |
21(b). New deposit payment, INR
| Head | Payable | Cash paid | Credit paid | Debit reference |
|---|---|---|---|---|
| CGST | 10000 | 10000 | 0 | ILLUSTRATION-GSTAT-T-C |
| SGST | 10000 | 10000 | 0 | ILLUSTRATION-GSTAT-T-S |
| IGST | 0 | 0 | 0 | Not applicable |
| Cess | 0 | 0 | 0 | Not applicable |
21(c). Non-tax admitted-payment cells
All payable/paid interest, penalty, late fee and other amounts are 0 in all CGST/SGST/IGST/cess columns; debit entry:not applicable. Earlier first-appeal deposit 20000 is distinct from this new 20000; tribunal filing fee 5000 is a separate fee, not disputed-tax deposit.
Annexure C. Case summary
| Issue | Adjudication | First appeal | Stand before Tribunal | Present claim |
|---|---|---|---|---|
| Denial ofITC | 200000 denied | 200000 confirmed | Lawful credit | Tax0 |
| Penalty | 20000 | 20000 | Consequentially annul | 0 |
| Interest/late fee/fine | 110564 /0 /0 | 110564 /0 /0 | Consequentially annul | 0 /0 /0 |
| Registration/revocation/short-paid tax/erroneous refund/classification/any other | Not applicable | Not applicable | Not applicable | Not applicable |
Annexure D. About appellant
| Constitution/statute | Private limited company /Companies Act2013 |
|---|---|
| Constitution date /ID | 1 April 2020 /EDU-CIN-ASTER; deliberately non-valid teaching ID |
| Commencement /GST registration | 1 April 2020 /29AABCA0000A1ZT from 1 April 2020 |
| Head office /principal place | 12 Learning Park, Bengaluru, Karnataka 560001 (fictional) /same address |
| Nature /other facts | Stationery wholesaler; no other fact material to this issue |
Annexure E. Case history
| Reference | Action by | Date | Narration |
|---|---|---|---|
| EDU-INVOICE-T | Supplier | April 2023 | Invoice communicated in April2B |
| EDU-GRN-T | Aster | 12 May 2023 | Goods received |
| May3B-T | Aster | 20 June 2023 | Credit first claimed/utilised |
| ILLUSTRATION-TAX-T | Adjudicator | 15 July 2026 | Credit/tax demand 330564 |
| ILLUSTRATION-APL04-T | FirstAA | 30 September 2026 | Confirmed demand |
| ILLUSTRATION-DAILY-T | Aster | 15 October 2026 | Tribunal appeal/newdeposit/fee |
Verification
Meera Rao affirms the stated fictional records/facts and that no other appeal against this 30 September impugned order is filed/pending in any Court/Authority. The earlier first appeal concerned the 15 July adjudication, not a duplicate appeal against this order. Verified15 October 2026 at Bengaluru; authorised full-time employee/director; signature:not executed.
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
Use substituted 2025 APL05 including Annexures A–E, not the old 2022 format. Current112(8) adds 10% disputed tax (CGST cap 20 crore) to the earlier first-appeal deposit; old 20% additional/50 crore cap is stale. Penalty-only orders require current 10% additional penalty deposit. Rule 110(5) has 5000 minimum/25000 maximum; this case’s minimum applies. File within three calendar months of communication or the applicable notified later date, with statutory sufficient-cause extension up to three months. A future hypothetical hearing/decision does not assert actual tribunal availability, scheduling or outcome. The notified Annexure C order-type mapping does not list the denial-of-ITC row under Demand Order even though Annexure B expressly lists ITC/section 73 credit issues and Annexure C contains that row. This model uses the actual Demand Order with B5/B22 and completes the existing ITC/interest/penalty summary rows; a real portal’s available controls must be checked, not a fabricated replacement form.
Primary source and exact locator
Official notified form source: Actual FORM GST APL-05 at PDF pages 63–71; 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 - Section 112(1),(6),(8); rules 110/110A/112. Source and example revision: 21 October 2026.
Questions answered by this example
Who prepares or issues this form?
The taxpayer aggrieved by a107/108 order. An appealable first-appellate/revisional order is communicated; this is the tribunal stage.
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..