Bharats GST Appeals & Appellate Procedures Book by CA Dr Sanjiv Agarwal, CA Neha Somani

Chapter 1       GST in India — An Overview                                              

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, 109A, 109C and 113 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, GST APL-04 and GST APL-01/03W 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 upto 31.03.2025       

Annexure 4.4        Text of Kerala State Circular No. 5/2024, dated 6-4-2024 — Guidelines for numbering of Appellate Order                                                                   

Annexure 4.5        Text of Circular No. 157/13/2021-GST, dated 20-7-2021 — Clarification on extention of limitation period                                                                 

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-CT, dated 02.11.2023 —Regarding Amnesty Scheme for GST Appeals                                                                       

Annexure 4.8        Text of Notification No. 22/2024-CT, dated 08.10.2024 —
Special Procedure for rectification of orders                 

Annexure 4.9        Text of Instruction F. No. 390/Misc/3/2019-JC, dated 05.11.2024 — Mandatory e-hearing in Indirect Taxes                                                                     

Annexure 4.10     Text of the Circular No. F. 3(640)/ GST/ P&R/2025/348-55, dated 13.06.2025 — Guidelines for Mandatory Conduct of Personal Hearings through Virtual Mode in UT of Delhi           

Annexure 4.11     Text of Circular No. 250/07/2025-GST dated 24.06.2025-Clarification on reviewing/revisional/appellate authority for orders issued by Common Adjudicating Authority                                                                                               

Chapter 5       Appeals to Appellate Tribunal                                               

Annexure 5.1        Text of Rules 26, 110, 111, 112, 113 and 113A of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)                                                 

Annexure 5.2        Text of Applicable Forms GST APL-02, GST APL-04, GST APL-05, GST APL-06, GST APL-07 and GST-APL-05/07W of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)                                                                                    

Annexure 5.3        Text of CGST (Ninth Removal of Difficulty) Order No. 9, dated 03.12.2019       

Annexure 5.4        Text of Circular No. 132/2020-GST, dated 18.03.2020             

Annexure 5.5        Text of Circular No. 157/13/2021-GST, dated 20.07.2021       

Annexure 5.6(A)  Text of Notification No. F.No. A-50050/150/2018-GSTAT-DOR, dated 14.09.2023 — Principal and State Benches of GST Appellate Tribunal notified             

Annexure 5.6(B)  Text of Gazette Notification [F.No. A-50050/99/2018-Ad.1CCESTAT (Pt.)], dated 29.12.2023 — Constitution of Principal Bench of GSTAT        

Annexure 5.6(C)  Text of Notification No. F.No. A-50050/ 150/2018-GSTAT-DOR, dated 31.07.2024 — Principal and State Benches of GST Appellate Tribunal notified             

Annexure 5.6(D)  Text of Notification No. F.No. A-50050/ 99/2024-GSTAT-DOR, dated 26.11.2024 — Revised list of GSTAT benches with location                              

Annexure 5.7        Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2023                             

Annexure 5.8        Text of Notification No. GSR 256(E), dated 24.04.2025 — GSTAT Procedure Rules, 2025                                                                                               

Annexure 5.9        Text of Circular F. No. A-50050/99/2018-CESTAT DOR-DOR, dated 15.02.2024 — Selection of Members for GSTAT                                                    

Annexure 5.10     Text of Order No. 18/10/2024-EO (SM.II), dated 01.05.2024 — Appointment of President for GSTAT                                                                                 

Annexure 5.11     Text of GSR 340(E), F. No. A-11/1/2024-CESTAT-DOR-DOR-Part (1), dated 21.06.2024 — Rules for GSTAT Employees                                           

Annexure 5.12     Text of Notification F. No. A-50050/99/ 2018-CESTAT-DOR-DOR, dated 28.07.2024 - GSTAT Authorities                                                             

Annexure 5.13     Text of Circular No. 224/18/2024-GST, dated 11.07.2024 — Clarification on Recovery of GST dues in cases under Appeal                                     

Annexure 5.14A  Text of Notification No. 18/2024-CT, dated 30.09.2024 — Appellate Authority for Anti-profiteering Cases                                                               

Annexure 5.14B  Text of Notification No. 19/2024-CT, dated 30.09.2024 — Anti-profiteering Authority not to accept cases under section 171 of CGST Act, 2017    

Annexure 5.15     Text of Circular No. 01/2024, dated 11.01.2024 issued by State GST — Kerala — Clarification on filing of Appeal before Appellate Tribunal      

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 of Central Goods and Services Tax Rules, 2017 (CGST Rules, 2017)                                                           

Annexure 7.3        Text of Circular No. 207/1/2024-GST, dated 26.06.2024         

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          

Chapter 10     Amnesty/Waiver Scheme under Section 128A                     

Annexure 10.1     Text of Rule 164 of CGST Rules, 2017                         

Annexure 10.2     Notification No. 21/2024-CT, dated 08.10.2024         

Annexure 10.3     Applicable Forms GST SPL-01, GST SPL-02, GST SPL-03, GST SPL-04, GST SPL-05, GST SPL-06, GST SPL-07 and GST SPL-08 of the CGST Act, 2017

Annexure 10.4     Text of Circular No. 238/32/2024-GST, dated 15.10.2024       

Annexure 10.5     Text of Circular No. 248/05/2025-GST, dated 27.03.2025       

Annexure 10.6     Text of Instruction No. 02/2025-GST, dated 07.02.2025